ANKUR ELECTRICALS LLP vs. ASSISTANT COMMISSIONER OF INCOME TAX

[2026:RJ-JP:5377-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13617/2025 Ankur Electricals Llp, (Erstwhile Ankur Electricals Private Lim- ited), A-27/13A Akshat House, Kanti Chandra Road, Bani Park, Jaipur 302016 Through Its Partner Padam Chand Jain, S/o Kapoor Chand Jain, Aged About 64 Years, R/o A-24-25, Van Vi- har Colony, Tonk Road, Jaipur, Rajasthan 302018 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan, 302005 ----Respondent Connected With D.B. Civil Writ Petition No. 13627/2025 Ankur Electricals Llp, (Erstwhile Ankur Electricals Private Lim- ited), A-27/13A Akshat House, Kanti Chandra Road, Bani Park, Jaipur 302016 Through Its Partner Padam Chand Jain, S/o Kapoor Chand Jain, Aged About 64 Years, R/o A-24-25, Van Vi- har Colony, Tonk Road, Jaipur, Rajasthan 302018 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan, 302005 ----Respondent D.B. Civil Writ Petition No. 14205/2025 Nitin Dusad S/o Bhagwan Das Ji Dusad, Aged About 48 Years, R/o 4300, Nathmal Ji Ka Chowk, Kgb Ka Rasta, Johri Bazar, Jaipur - 302002, Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Cir- cle, Jaipur, Rajasthan - 302005 ----Respondent

[2026:RJ-JP:5377-DB] (2 of 4) [CW-13617/2025] D.B. Civil Writ Petition No. 14403/2025 K.p. Exports Private Limited, D-2, Nandan, Janpath, Shyam Na- gar, Jaipur Through Its Director Shri Shashank Poddar ----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 D.B. Civil Writ Petition No. 15960/2025 Vijay Kumar Sancheti S/o Shri Tarachand Sancheti, Aged About 74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o. Jaipur, 302001, Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent For Petitioner(s) : Mr. Rajat Sharma with Mr. Saksham Pandey Ms. Satwika Jha for Mr. Siddharth Ranka For Respondent(s) : Mr. Siddharth Bapna Ms. Tanushka Saxena HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 05/02/2026 1. Issue notice to the respondents. 2. Mr. Siddharth Bapna, learned counsel, accepts notice on be- half of the respondents.

[2026:RJ-JP:5377-DB] (3 of 4) [CW-13617/2025] 3. 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) alongwith other connected cases decided on 27.01.2026, had directed as under: “2.Learned counsel for the petitioners submits that the controversy involved in the present matters is under con- sideration 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 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 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 petitioners 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 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 submits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event these peti- tions are disposed of, the 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

[2026:RJ-JP:5377-DB] (4 of 4) [CW-13617/2025] Hon’ble Apex Court in pursuance of the litigation under- gone by the parties pertaining to Section 153C of the In- come Tax Act, 1961, it would be appropriate to dispose of the present writ petitions by extending the same protec- tion as granted by the Hon’ble Apex Court. 6. Accordingly, it is directed that the Adjudicating Author- ity 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 ef- fect 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 petitions. 7. The instant writ petitions are disposed of accordingly.” 4. Considering the nature of controversy raised in the present petition which is identical to the aforesaid cases, both the learned counsel are ad idem that the present petition be also disposed of accordingly. 5. Keeping in view the above, the present writ petition is dis- posed 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. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ DEEPTA ARORA /14 to 18