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

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CW/2011/2026HC RajasthanRJHC02007212202618 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 being adjudicated by the Hon'ble Apex Court, it was 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 any consequential orders or giving effect to impugned orders, for as long as the interim protection granted by the Hon'ble Apex Court continues. The outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) shall govern the outcome of the present petition. The writ petition was disposed of accordingly.

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 2012-13. The petitioner sought to quash these orders and proceedings. The core of the dispute involved the application of Section 153C. The petitioner brought to the court's attention that a similar matter concerning Section 153C was pending before the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SLP No. 31711/2025. The Apex Court had issued notice and stayed proceedings before the Adjudicating Authority concerning Section 153C.

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 2012-13, are liable to be quashed and set aside? (Question of law and mixed fact and law, turning on Section 153C). Assessee's Contention: The petitioner argued that the controversy is directly under consideration before the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle (SLP No. 31711/2025), where proceedings concerning Section 153C have been stayed. Therefore, similar protection should be extended to the present petition, and its outcome should be governed by the Apex Court's decision. Revenue's Contention: The respondent fairly submitted that the order passed by the Hon'ble Apex Court would be duly followed and that the present petition, if disposed of, should be made subject to the final outcome of the aforesaid 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:7608-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2011/2026 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. 2012-13 and all consequential orders / proceedings initiated in pursuance thereto as illegal and void;

[2026:RJ-JP:7608-DB] (2 of 3) [CW-2011/2026] 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:7608-DB] (3 of 3) [CW-2011/2026] 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 /17

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