SATWIKI PROTEINS PRIVATE LIMITED vs. INCOME TAX OFFICER

CW/2246/2020HC RajasthanRJHC02011165202006 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA6 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, without commenting on the merits of the case, disposed of the writ petitions. The Court took into account that interim protection had been in favour of the petitioners since 2020 and that the appeals had not been decided for over four years. Consequently, the Court directed the first Appellate Authority to decide the appeals within three months from the date of receipt of a certified copy of the order. The interim protection granted to the petitioners was ordered to continue until the appeals are heard and decided. The Court did not decide the substantive issues related to the income tax demands.

What were the facts?

These are a batch of writ petitions filed before the Rajasthan High Court, Jaipur Bench, by various individuals and entities, including Rohitabh Soni, Paras Kuhad, Satwiki Proteins Private Limited, Trust Marketing, Peeyush Agarwal, Shri Upendra Kumar Soni, Smt. Shalini Soni, Mukesh Soni, and Khandaka Sons Jewellers. The petitioners are aggrieved by orders directing them to deposit 20% of the demand created by the income tax authorities. Interim protection was granted to the petitioners at the time of issuing notice of motion. The petitions have been pending since 2020, and the appeals have not been decided for over four years.

What were the issues?

1. Whether the High Court, in its writ jurisdiction, should interfere with an order directing the deposit of 20% of the demand created by the income tax authorities, especially when interim protection has been granted for an extended period. Assessee's Contention: The petitioners, by filing these writ petitions, are implicitly challenging the demand and the requirement to deposit 20% of it, seeking relief from the High Court due to the delay in the appellate process. They have benefited from interim protection since 2020. Revenue's Contention: The revenue's primary contention, though not explicitly detailed in terms of arguments presented, would be to uphold the demand and the requirement for deposit as per the Income Tax Act, and to argue against the continued grant of interim protection without a final decision on the merits.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:9995-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4620/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents Connected With D.B. Civil Writ Petition No. 3644/2020 Paras Kuhad, Son Of Late Shri Mithalal Jain, Aged About 65 Years, Having His Address At 307-309, Ganpati Plaza, M.i. Road, Jaipur 302001 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 7, Jaipur Having Its Office At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 2246/2020 Satwiki Proteins Private Limited, Having Its Registered Address At E-166, Riico Industrial Area, P.o. Ajitgarh, District Sikar 332701 Through Its Authorized Signatory Shri Vivek Kumar Agarwal S/o Shri Narottam Lal Agarwal ----Petitioner Versus 1. Income Tax Officer, Ward 6(2), Jaipur Having Its Office At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005 2. Central Board Of Direct Taxes, Having Its Address At

[2025:RJ-JP:9995-DB] (2 of 6) [CW-4620/2020] North Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 2636/2020 Trust Marketing, Having Its Address At Cc-207, Gole Market, Jawahar Nagar, Jaipur Through Its Partner Shri Hitendra Atlani. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi, Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 3085/2020 Peeyush Agarwal Son Of Shri Mahendra Kumar Agarwal, Aged About 33 Years, Resident Of 197, Johri Bazar, Jaipur In The State Of Rajasthan. ----Petitioner Versus 1. Income-Tax Officer, Ward -1(5), Jaipur Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 4089/2020 Shri Upendra Kumar Soni S/o Sh. Goverdhan Lal Soni, Aged About 54 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents

[2025:RJ-JP:9995-DB] (3 of 6) [CW-4620/2020] D.B. Civil Writ Petition No. 4090/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 4091/2020 Smt. Shalini Soni W/o Sh. Upendra Kumar Soni, Aged About 49 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 4611/2020 Shri Upendra Kumar Soni S/o Sh. Goverdhan Lal Soni, Aged About 54 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 4619/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus

[2025:RJ-JP:9995-DB] (4 of 6) [CW-4620/2020] 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 4654/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 4663/2020 Shri Upendra Kumar Soni S/o Sh. Goverdhan Lal Soni, Aged About 54 Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 4718/2020 Mukesh Soni S/o Surendra Soni, Aged About 33 Years, Resident Of 35, Near Govind Dev Ji Temple, Janta Market, Jaipur. ----Petitioner Versus 1. Income Tax Officer, Ward -5 (1), Jaipur, Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman.

[2025:RJ-JP:9995-DB] (5 of 6) [CW-4620/2020] ----Respondents D.B. Civil Writ Petition No. 4723/2020 Khandaka Sons Jewellers, Having Its Registered Address At Shop No. 377, 378, M.i. Road, Jaipur 302001 Through Its Partner And Authorized Representative Mr. Kuber Khandaka. ----Petitioner Versus 1. Income Tax Officer, Ward -2 (2), Jaipur, Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur In The State Of Rajasthan. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Ms. Apeksha Bapna Mr. Rohan Chatter For Respondent(s) : Mr. Siddharth Bapna with Mr. Meyhul Mittal Mr. Rahul Kumar Mr. Sandeep Pathak Mr. N.S. Bhati for Mr. Anuroop Singhi HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 06/03/2025 1. These petitions are being decided by common order as the facts involved are similar. 2. These petitions are filed aggrieved of the order directing the petitioners to deposit 20% of the demand created. 3. While issuing notice of motion, interim protection was granted to the petitioners.

[2025:RJ-JP:9995-DB] (6 of 6) [CW-4620/2020] 4. Without commenting upon merits of the case, taking into account that there is interim protection in favour of the petitioners since 2020 and for more than last four years, the appeal has not been decided, the petitions are disposed of with direction to the first Appellate Authority to decide the appeal within three months from the date of receipt of certified copy of this order. The interim protection shall continue till the appeal is heard. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Deepa/Chandan/74-87

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