RAVI SURYA TRADERS INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/13527/2021HC RajasthanRJHC02077289202127 October 2026Bench: INDERJEET SINGH,SANGEETA SHARMA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed all the writ petitions. The Court reasoned that since assessment orders had already been passed by the Department against the petitioners, and no demand had been raised pursuant to the special audit order dated 30.09.2021, it was deemed just and proper to dismiss the petitions. The Court granted liberty to the petitioners to avail appropriate legal remedies if the special audit report under challenge is used against them for any other assessment year. The primary finding was that the challenge to the special audit order was rendered infructuous in the absence of any demand raised or adverse assessment order directly flowing from it, and the potential for future use was addressed by granting liberty to seek remedies later.

What were the facts?

The petitioners, including Ravi Surya Traders India Private Limited, Shweta Pratap Singh Parihar, Sushila Devi Parihar, Paushak Impex Private Limited, and Reliable Craft Private Limited, filed writ petitions challenging an order dated 30.09.2021 passed by the Assistant Commissioner of Income Tax under Section 142(2A) of the Income Tax Act, 1961, concerning a special audit report. The petitions were heard together. The Revenue, through its counsel, stated that no demand had been raised against the petitioners pursuant to the impugned order, and assessment orders had already been passed by the Assessing Authority. The petitioners' counsel expressed concern that the special audit report might be used against them for other assessment years.

What were the issues?

1. Whether the writ petitions challenging the order dated 30.09.2021 passed under Section 142(2A) of the Income Tax Act, 1961, are maintainable when assessment orders have already been passed and no demand has been raised against the petitioners pursuant to the special audit order. Assessee's Contention: The petitioners argued that the special audit report, even if not leading to an immediate demand, could be used against them for other assessment years, implying a potential future prejudice. Revenue's Contention: The Revenue submitted that no demand had been raised against the petitioners pursuant to the order dated 30.09.2021, and assessment orders had already been passed. The Revenue did not explicitly address the potential use of the report for other assessment years beyond stating that no demand was raised.

Which sections of the Income-tax Act were involved?

Section 142(2A)

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:43591-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13527/2021 CNR: RJHC020772892021 | URN: CW / 29856U / 2021 Ravi Surya Traders India Private Limited, E-172A, Uttam Tower, Ramesh Marg, C-Scheme, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax (Central), Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 13528/2021 CNR: RJHC020769362021 | URN: CW / 29857U / 2021 Shweta Pratap Singh Parihar W/o Shri Ravindra Pratap Singh Parihar, Aged About 40 Years, R/o P-28, Raj Aangan, Nri Colony, Pratap Nagar, Sanganer, Jaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax (Central), Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 13537/2021 CNR: RJHC020768892021 | URN: CW / 29888U / 2021 Sushila Devi Parihar W/o Late Shri Bhagwan Singh Parihar, Aged About 65 Years, R/o K-47-48, Himmat Nagar, Tonk Road, Jaipur, Rajasthan - 302001 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax (Central), Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 13540/2021 CNR: RJHC020772982021 | URN: CW / 29894U / 2021 Paushak Impex Private Limited, K-47-48, Himmat Nagar, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap

[2026:RJ-JP:43591-DB] (2 of 3) [CW-13527/2021] Singh Parihar. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax (Central), Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 13542/2021 CNR: RJHC020773142021 | URN: CW / 29896U / 2021 Reliable Craft Private Limited, K-48, Himmat Nagar, Tonk Road, Jaipur Through Authorised Signatory Ravindra Pratap Singh Parihar ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur 2. Principal Commissioner Of Income Tax(Central),jaipur, New Central Revenue Building, Statue Circle, Jaipur ----Respondents For Petitioner(s) : Mr. Gunjan Pathak. Mr. Aditya Bohra. Ms. Ishita Rawat. For Respondent(s) : Mr. Siddharth Bapna. Mr. Rahul Kumar. Ms. Tanushka Saxena. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 27/10/2026 With the consent of both the parties, all these petitions have been heard together. These petitions have been filed by the petitioners challenging the order dated 30.09.2021 passed by the Department under

[2026:RJ-JP:43591-DB] (3 of 3) [CW-13527/2021] Section 142(2A) of the Income Tax Act, 1961 with regard to Special Audit report. During the course of the arguments, learned counsel for the Department on instructions submits that no demand has been raised by the Department against the petitioners pursuant to the order dated 30.09.2021 and in all these matters the assessment order has already been passed by the Assessing Authority. Counsel appearing on behalf of the petitioners submits that the Department can use the Special Audit report against the petitioners for any other assessment year. Heard counsel for the parties and perused the material available on record. Since, the assessment orders have already been passed by the Department against the petitioners in which no demand has been raised by them against the petitioners, we deem it just and proper to dismissed all the petitions. The petitions are accordingly dismissed. Liberty is granted to the petitioners that in case Special Audit report under challenge in the present petitions is used against the petitioners for any other assessment year, they can avail appropriate legal remedy. Copy of the order be placed in each connected file. (SANGEETA SHARMA),J (INDERJEET SINGH),J 13-18 (Except -16) MG/A

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