ABHIMANYU GOLCHA SON OF SHRI S.K. GOLCHA vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/2010/2026HC RajasthanRJHC02007217202618 February 2026Author: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA3 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 under adjudication by the Hon'ble Apex Court in a related litigation, it was appropriate to dispose of the present writ petition by extending the same protection as granted by the Apex Court. Accordingly, 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 any consequential orders or giving effect to the impugned orders, for as long as the interim protection granted by the Hon'ble Apex Court remains in operation. The outcome of the present petition was explicitly stated to be governed by the final outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025). No specific issue was left undecided; rather, the decision was deferred pending the Apex Court's ruling.

What were the facts?

The petitioner, Abhimanyu Golcha, filed a writ petition challenging a notice dated 05.02.2025 under Section 153C of the Income Tax Act, 1961, an order dated 03.12.2025 disposing of objections, and a reassessment order dated 16.12.2025 for Assessment Year 2014-15. The petitioner sought to quash these orders and proceedings. The controversy was similar to a matter pending before the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle (SLP No. 31711/2025). The Apex Court had stayed proceedings concerning Section 153C of the Income Tax Act, 1961, including the impugned order in that case.

What were the issues?

1. Whether the proceedings initiated under Section 153C of the Income Tax Act, 1961, including the impugned notice, objection disposal order, and reassessment order for AY 2014-15, are liable to be quashed and set aside, considering the stay granted by the Hon'ble Apex Court in a similar matter. Assessee's Contention: The petitioner argued that the issue in the present writ petition is identical to the one being adjudicated by the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle (SLP No. 31711/2025). They submitted that the Apex Court had stayed proceedings concerning Section 153C of the Income Tax Act, 1961, and therefore, similar protection should be extended to the present petition. The petitioner stated that the outcome of their petition would be governed by the outcome of the said SLP. Revenue's Contention: The respondent conceded that the order passed by the Hon'ble Apex Court would be duly followed. They further submitted that if the present petition 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:7607-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2010/2026 Abhimanyu Golcha Son of Shri S.K. Golcha, Aged About 44 Years, R/o B-40, Golcha Square, Sardar Patel Marg, Jaipur 302001 Through His Authorized Signatory Shri Deepak Gangwal S/o Shri Ramesh Kumar Gangwal, Aged About 43 Years, Resident of T-2, Third Floor, Shri Sai Residency, Laxmi Nagar, Mansarovar Jaipur 302001. ----Petitioner Versus Assistant Commissioner of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Rohan Chatter with Mr. N.K. Jain on behalf of Mr. Siddharth Ranka For Respondent(s) : Ms. Tanushka Saxena on behalf of Mr. Siddharth Bapna HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 18/02/2026

1.

This writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs as under:

“1. quashing & setting aside the impugned notice dated 05.02.2025 (Annexure 2) issued under section 153C of the Act, the impugned

order

dated

03.12.

2025 (Annexure 5) disposing the objections raised by the petitioner & the impugned reassessment order dated 16.12.2025 (Annexure 7) for A.Y. 2014-15 and all consequential orders / proceedings initiated in pursuance thereto as illegal and void;

[2026:RJ-JP:7607-DB] (2 of 3) [CW-2010/2026] 2. direct that the costs of this petition be awarded to the petitioner and pass such other or further orders as deemed just and proper in the facts and circumstances of the case.”

2.

Learned counsel for the petitioner submits that the controversy involved in the present matter is under consideration before the Hon’ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SLP No. 31711/2025, in which the following order was passed on 08.12.2025:

“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 insofar 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 petitioner submits that the proceedings before the Adjudicating Authority, insofar as they pertain to Section 153C of the Income 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 petition as well. Learned counsel further fairly submits that the outcome of this petition shall be governed by the outcome of the said SLP and, thus, subject to such outcome, the petition may be disposed of while extending the aforesaid protection.

4.

Learned counsel for the respondent fairly submits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event this petition is disposed of, the

[2026:RJ-JP:7607-DB] (3 of 3) [CW-2010/2026] same may be made subject to the final outcome 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 adjudicated 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 petition 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 petitioner, as also consequential order(s), if any, including giving effect to any impugned orders, for so long as the interim protection 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 petition.

7.

The instant writ petition is disposed of accordingly.

8.

Pending application(s), if any, shall also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ KAVISH /16

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