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

CW/10743/2021HC RajasthanRJHC02061989202129 July 2025Bench: K.R. SHRIRAM,ANAND SHARMA4 pages

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What did the High Court hold?

The High Court held that the notices dated March 8, 2021, impugned in the six writ petitions (CWP Nos.10722/2021, 10730/2021, 10740/2021, 10741/2021, 10743/2021 and 10750/2021) were covered by the law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. Vs. Assistant Commissioner of Income Tax. Consequently, the Court quashed and set aside these notices. The Court clarified that this decision was made keeping open all rights and contentions of the parties. It also directed that any application filed before the Interim Board be considered and disposed of in accordance with law. The ratio decidendi is that if a precedent from a higher court or a coordinate bench clearly covers the issue, the revenue should concede or the court should follow it, leading to the quashing of the impugned notices. No specific issue was left undecided, as the revenue conceded on merits for most petitions.

What were the facts?

The petitioner, Mukesh Yadav, filed multiple writ petitions before the Rajasthan High Court at Jaipur challenging notices issued by the Deputy Commissioner of Income Tax, Central Circle 1, Jaipur. These notices were dated March 8, 2021. The petitioner argued that the law laid down in the Bombay High Court judgment in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. Vs. Assistant Commissioner of Income Tax would squarely cover the issues in these petitions. The revenue, represented by the Deputy Commissioner of Income Tax, initially requested time to consider the petitions and take instructions. Subsequently, the revenue conceded that all petitions, except for one (D.B. Civil Writ Petition No.10735/2021), were covered by the aforementioned Bombay High Court ruling.

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 liable to be quashed and set aside in light of the judgment 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 India? Assessee's Contention: The petitioner contended that the law as laid down in the Bombay High Court judgment in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. (supra) would squarely cover the issues in the present petitions. The petitioner relied on this precedent. Revenue's Contention: The revenue, after taking instructions, conceded that all petitions, except for D.B. Civil Writ Petition No.10735/2021, were covered by the law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. (supra).

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 04:46:43 PM) (Downloaded on 30/10/2026 at 09:38:58 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 04:46:43 PM) (Downloaded on 30/10/2026 at 09:38:58 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 04:46:43 PM) (Downloaded on 30/10/2026 at 09:38:58 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 04:46:43 PM) (Downloaded on 30/10/2026 at 09:38:58 AM)

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