ASHOK CHORDIA S/O SHRI RAJKUMAR SINGH CHORDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/13779/2025HC RajasthanRJHC02076738202516 February 2026Bench: INDERJEET SINGH,RAVI CHIRANIA5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that since the narrow compass of the issue was being directly adjudicated by the Hon'ble Apex Court in SLP No. 31711/2025, it would be appropriate to dispose of the present writ petitions by extending the same protection as granted by the Hon'ble 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 petitioners, nor give effect to any consequential or impugned orders, for as long as the interim protection granted by the Hon'ble Apex Court continues. The outcome of the SLP would govern the outcome of these petitions. The Court disposed of the writ petitions in terms of the order passed in Pramod Jain, applying the observations and directions mutatis mutandis.

What were the facts?

The petitioner, Ashok Chordia, filed multiple writ petitions before the Rajasthan High Court at Jaipur. These petitions challenged actions by the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The core of the dispute appears to relate to proceedings under Section 153C of the Income Tax Act, 1961. The petitioner sought protection similar to that granted by the Supreme Court in a related matter. The respondent, the Income Tax Department, was represented and accepted notice. The High Court considered a previous order by a coordinate bench in the case of Pramod Jain vs. Assistant Commissioner of Income Tax, which itself was based on an interim order from the Supreme Court.

What were the issues?

1. Whether the proceedings before the Adjudicating Authority, insofar as they pertain to Section 153C of the Income Tax Act, 1961, including any impugned order, should be stayed pending the outcome of a specific Supreme Court Special Leave Petition (SLP No. 31711/2025). Assessee's Contention: The petitioner argued that the controversy was under consideration before the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax, Central Circle, where proceedings concerning Section 153C were stayed. Therefore, similar protection should be extended to the present petitions, and their outcome should be governed by the SLP's outcome. Revenue's Contention: The respondent counsel fairly submitted that the order passed by the Hon'ble Apex Court would be duly followed and that the present petitions, 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

[2026:RJ-JP:7196-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13776/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent Connected With D.B. Civil Writ Petition No. 13778/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 13779/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 13781/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room

[2026:RJ-JP:7196-DB] (2 of 5) [CW-13776/2025] No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13784/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13785/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13787/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan -302005 ----Respondent For Petitioner(s) : Mr. Kanishk Singhal, Adv. on behalf of Mr. Gunjan Pathak For Respondent(s) : Ms. Tanushka Saxena and Ms. Chinka Choudhary on behalf of Mr. Siddharth Bapna

[2026:RJ-JP:7196-DB] (3 of 5) [CW-13776/2025] HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA Order 16/02/2026 1. Issue notice to the respondents. 2. Mr. Siddharth Bapna, learned counsel, accepts notice on be- half of the respondents. 3. The Co-ordinate Bench of this Court in the case of “Pramod- Jain vs. Assistant Commissioner of Income Tax” (D.B. CivilWrit Pe- tition No. 18359/2025) alongwith other connected cases decided on 27.01.2026, had directed as under: “2.Learned counsel for the petitioners submits that thecontroversy involved in the presentmatters is under con-siderationbefore the Hon’ble ApexCourt in SiddharthTotuka Vs.Assistant Commissioner of Income TaxCentral Circle in SLP No. 31711/2025,in which

thefollowing

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- faras Section 153C of the Income Tax Act, 1961 is- concerned including the order impugned passedby the High Court. ”3. Learned counsel for the petitioners submits that theproceedings before the Adjudicating Au- thority, insofar asthey pertain to Section 153C of the Income Tax Act, 1961,including the impugned order under consideration beforethis Hon’ble Court in the present case, have been stayedby the Hon’ble Apex Court. It is, therefore, prayed that-

[2026:RJ-JP:7196-DB] (4 of 5) [CW-13776/2025] similar protection be extended in the present peti- tions aswell. Learned counsel further fairly submits that the out-come of these petitions shall be gov- erned by the outcomeof the said SLP and, thus, subject to such outcome, thepetitions may be dis- posed of while extending the aforesaid protection. 4.Learned counsel for the respondents fairly sub- mits thatthe order passed by the Hon’ble Apex Court shall be dulyfollowed. He further submits that in the event these peti-tions are disposed of, the same may be made subject tothe 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 narrowcompass 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 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 or- der(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 in- stant 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.

[2026:RJ-JP:7196-DB] (5 of 5) [CW-13776/2025] 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. (RAVI CHIRANIA),J (INDERJEET SINGH),J Dushyant/8-14 (same order)

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