MUKESH YADAV, SON OF SHRI GOPAL LAL YADAV vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/10741/2021HC RajasthanRJHC02061979202129 July 2025Bench: K.R. SHRIRAM,ANAND SHARMA4 pages

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What did the High Court hold?

The High Court quashed and set aside the notices dated March 8, 2021, issued to the petitioner in six writ petitions (CWP Nos.10722/2021, 10730/2021, 10740/2021, 10741/2021, 10743/2021, and 10750/2021). The court's decision was based on the concession made by the revenue that these petitions were covered by the law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. Vs. Assistant Commissioner of Income Tax. The court explicitly stated that all rights and contentions of the parties were kept open. Furthermore, any application filed before the Interim Board was to be considered and disposed of in accordance with the law. The petitions were disposed of accordingly.

What were the facts?

The petitioner, Mukesh Yadav, filed six writ petitions before the Rajasthan High Court at Jaipur challenging notices dated March 8, 2021, issued by the Deputy Commissioner of Income Tax, Central Circle 1, Jaipur. The respondent was the Income Tax Department and the Union of India. The petitions were connected. During the hearing, the petitioner's counsel argued that the issue was covered by the law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. Vs. Assistant Commissioner of Income Tax. The respondent's counsel, after seeking time to take instructions, conceded that all petitions, except one (D.B. Civil Writ Petition No.10735/2021), were covered by the aforementioned precedent.

What were the issues?

1. Whether the notices dated March 8, 2021, issued by the Deputy Commissioner of Income Tax, Central Circle 1, Jaipur, are valid and should be sustained, turning on the interpretation of relevant provisions of the Income Tax Act, 1961, concerning assessment proceedings. Assessee's Contention: The petitioner contended that the law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. Vs. Assistant Commissioner of Income Tax squarely covers the issues raised in the petitions, implying the notices are likely invalid or procedurally flawed. Revenue's Contention: The respondent initially requested time to consider the petitions. Subsequently, on instructions, the revenue conceded that all petitions, except one, were covered by the precedent cited by the petitioner, Sar Senapati Santaji Ghorpade Sugar Factory Ltd. (supra). This implies the revenue accepted the petitioner's argument regarding the applicability of the precedent.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:28752-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10722/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur, Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents Connected With D.B. Civil Writ Petition No. 10730/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents D.B. Civil Writ Petition No. 10740/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus (Uploaded on 01/08/2025 at 04:46:02 PM) (Downloaded on 30/10/2026 at 09:38:44 AM)

[2025:RJ-JP:28752-DB] (2 of 4) [CW-10722/2021] 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents D.B. Civil Writ Petition No. 10741/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents D.B. Civil Writ Petition No. 10743/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents (Uploaded on 01/08/2025 at 04:46:02 PM) (Downloaded on 30/10/2026 at 09:38:44 AM)

[2025:RJ-JP:28752-DB] (3 of 4) [CW-10722/2021] D.B. Civil Writ Petition No. 10750/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Mr. Rohan Chatter & Mr. Apeksha Bapna For Respondent No.1 For Respondent No.2 : : Mr. Siddharth Bapna with Mr. Sarvesh Jain & Mr. Meyhul Mittal Mr. Sandeep Pathak HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 29/07/2025 1. When this bunch of petitions were taken up in pre-lunch session, Mr. Siddharth Ranka, counsel for petitioner submitted that the law as laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd., Vs. Assistant Commissioner of Income Tax, Central Circle 1 (1), Maharashtra, Central Board of Direct Taxes, Interim Board (Settlement Commission), New Delhi, Union of India1 would squarely cover the issue in these petitions. 1 2024(4)TMI 204-Bombay High Court (Uploaded on 01/08/2025 at 04:46:02 PM) (Downloaded on 30/10/2026 at 09:38:44 AM)

[2025:RJ-JP:28752-DB] (4 of 4) [CW-10722/2021] 2. Mr. Siddharth Bapna, counsel for respondent No.1 requested the matters be passed over to post-lunch session so that he can consider the petitions and take instructions. 3. Post-lunch session, Mr. Siddharth Bapna on instructions stated that all petitions except D.B. Civil Writ Petition No.10735/2021 would be covered by law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. (supra), which was authored by one of us (Chief Justice). 4. Therefore, the notices, all of which are dated 08th March 2021, impugned in these six petitions (CWP Nos.10722/2021, 10730/2021, 10740/2021, 10741/2021, 10743/2021 and 10750/2021), are quashed and set aside keeping open all rights and contentions of the parties. Application filed before the Interim Board be considered and disposed in accordance with law. 5. Petitions disposed. 6. Copy of this order be placed in each connected file. (ANAND SHARMA),J (K.R. SHRIRAM),CJ N. Gandhi-Daksh/42, 43 & 45-48 Powered by TCPDF (www.tcpdf.org) (Uploaded on 01/08/2025 at 04:46:02 PM) (Downloaded on 30/10/2026 at 09:38:44 AM)

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