ASHOK PARWAL (AY 2015-16) S/O SHRI RADHEY SHYAM PARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 4

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CW/942/2026HC RajasthanRJHC02002797202624 February 2026Author: INDERJEET SINGH,RAVI CHIRANIA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that since the narrow compass of the issue concerning Section 153C of the Income Tax Act, 1961, was directly being adjudicated by the Hon'ble Apex Court in Siddharth Totuka's case, it would be appropriate to dispose of the present writ petition by extending the same protection as granted by the Apex Court. The Court directed that the Adjudicating Authority shall not proceed with any proceedings under Section 153C of the Income Tax Act, 1961, against the petitioner, including consequential orders or giving effect to any impugned orders, for as long as the interim protection granted by the Apex Court continues. The outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) was stated to govern the outcome of the present petition. The writ petition was disposed of in terms of the order dated January 27, 2026, passed in the case of Pramod Jain, with the observations and directions applying mutatis mutandis.

What were the facts?

The petitioner, Ashok Parwal, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an action by the Assistant Commissioner of Income Tax, Central Circle - 4, Jaipur, for the assessment year 2015-16. The petitioner's counsel submitted that a similar controversy had been decided by a Co-ordinate Bench of the same High Court in the case of Pramod Jain vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No. 18359/2025) on January 27, 2026. The judgment in Pramod Jain's case referenced an order from the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle (SLP No. 31711/2025) dated December 8, 2025, which had stayed proceedings concerning Section 153C of the Income Tax Act, 1961. The parties agreed that the present petition raised an identical controversy.

What were the issues?

1. Whether proceedings concerning Section 153C of the Income Tax Act, 1961, including any impugned orders, should be stayed pending the outcome of the Hon'ble Apex Court's decision in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle (SLP No. 31711/2025)? Assessee's Contentions: The petitioner argued that the controversy was identical to that in Pramod Jain vs. Assistant Commissioner of Income Tax, where the High Court had extended the protection granted by the Apex Court in Siddharth Totuka's case. The petitioner further submitted that the outcome of their petition should be governed by the outcome of the SLP and prayed for similar protection. Revenue's Contentions: The respondent conceded that the order passed by the Hon'ble Apex Court would be duly followed. They also submitted that if the petitions were disposed of, it should be made subject to the final outcome of the aforementioned SLP.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JP:8509-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 942/2026 Ashok Parwal (Ay 2015-16) S/o Shri Radhey Shyam Parwal, Aged About 59 Years, R/o M-57, Mahesh Colony, Tonk Phatak, Lal Kothi, Jaipur, Rajasthan - 302015. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 4, 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan. ----Respondent For Petitioner(s) : Mr. Vedant Agarwal Mr. Rajat Sharma For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena & Ms. Chinki Choudhary HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA

Order 24/02/2026

1.

Issue notice to the respondents.

2.

Mr. Siddharth Bapna, learned counsel, accepts notice on behalf of the respondents.

3.

Learned counsel for the petitioner submit that the similar controversy has already been considered and decided by the Co-ordinate Bench of this Court in the case of Pramod Jain vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No. 18359/2025) along with other connected matters decided on 27.01.2026, wherein it has held:- “2. Learned counsel for the petitioners submits that the controversy involved in the present mat-

[2026:RJ-JP:8509-DB] (2 of 3) [CW-942/2026] ters is under consideration before the Hon’ble Apex Court in Siddharth Totuka Vs. Assistant Commis- sioner of Income Tax Central Circle in SLP No. 31711/2025, in which the following order was passed on08.12.2025:

“1. Issue notice.

2.

Dasti service, in addition, is permitted.

3.

Tag with SLP(C) No. 33392 of 2025. 4. In the meantime, the proceedings before the Adjudicating Authority shall remain stayed inso- far as Section 153C of the Income Tax Act, 1961 is concerned including the order impugned passed by the High Court.

3.

Learned counsel for the petitioners submits that the proceedings before the Adjudicating Authority, insofar as they pertain to Section 153C of the In- come Tax Act, 1961, including the impugned order under consideration before this Hon’ble Court in the present case, have been stayed by the Hon’ble Apex Court. It is, therefore, prayed that similar protection be extended in the present petitions as well. Learned counsel further fairly submits that the out-come of these petitions shall be governed by the outcome of the said SLP and, thus, subject to such outcome, the petitions may be disposed of while extending the aforesaid protection.

4.

Learned counsel for the respondents fairly sub- mits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event these petitions are disposed of, the same may be made subject to the final out- come of the aforesaid SLP.

5.

Having considered the submissions made at the Bar, this Court is of the clear opinion that once the narrow compass of the issue is being directly adju- dicated by the Hon’ble Apex Court in pursuance of the litigation undergone by the parties pertaining to Section 153C of the Income Tax Act, 1961, it would be appropriate to dispose of the present writ

[2026:RJ-JP:8509-DB] (3 of 3) [CW-942/2026] petitions by extending the same protection as granted by the Hon’ble Apex Court.

6.

Accordingly, it is directed that the Adjudicating Authority shall not proceed with any proceedings under Section 153C of the Income Tax Act, 1961 against the petitioners, as also consequential order(s), if any, including giving effect to any im- pugned orders, for so long as the interim protec- tion granted by the Hon’ble Apex Court continues to operate. The outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) shall govern the outcome of the present petitions.

7.

The instant writ petitions are disposed of accordingly.”

4.

Learned counsel for the parties are at ad idem that the controversy raised in the present petition is identical to the afore- said cases and prays that the present petition be also disposed of accordingly.

5.

In that view of the matter, the present writ petition is disposed of in terms of order dated 27.01.2026 passed in the case of Pramod Jain (supra). The observations/directions therein shall apply mutatis mutandis to the present case.

6.

All pending applications also stand disposed of. (RAVI CHIRANIA),J (INDERJEET SINGH),J Monika/97

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