Pramod Jain S/o Nand Kishore Jain Vs ACIT (Rajasthan High Court)
Summary: Rajasthan High Court disposed of a batch of writ petitions challenging initiation of proceedings under Section 153C of the Income Tax Act, 1961, including a notice dated 28 January 2025 for Assessment Year 2014-15, on grounds of lack of jurisdiction and limitation. The petitioners pointed out that the controversy was already pending before the Supreme Court in Siddharth Totuka Vs Assistant Commissioner of Income Tax Central Circle, SLP No. 31711/2025, wherein the Supreme Court, by order dated 8 December 2025, issued notice, tagged the matter with SLP(C) No. 33392/2025 and stayed proceedings before the Adjudicating Authority insofar as Section 153C was concerned, including the High Court order under challenge. The petitioners sought equivalent interim protection and agreed that the outcome of their writ petitions could be governed by the Supreme Court proceedings.
The Revenue also stated that the Supreme Court order would be followed. Considering that the narrow Section 153C controversy was directly under consideration before the Supreme Court, the Rajasthan High Court extended the same protection to the petitioners. It directed the Adjudicating Authority not to proceed with Section 153C proceedings or consequential orders, including giving effect to any impugned orders, for as long as the Supreme Court’s interim protection remains operative. The Court further directed that the outcome of SLP No. 31711/2025, tagged with SLP(C) No. 33392/2025, would govern the present petitions, which were accordingly disposed of. The TaxGuru publication confirms the case number and order date.
Cases Discussed
1. Siddharth Totuka Vs Assistant Commissioner of Income Tax Central Circle — SLP No. 31711/2025, Supreme Court, order dated 08.12.2025 — Interim order followed/protection extended. The Supreme Court issued notice, permitted dasti service, tagged the matter with SLP(C) No. 33392/2025 and granted interim protection against proceedings before the Adjudicating Authority insofar as Section 153C was concerned. Rajasthan High Court extended the same protection and directed that the outcome of the SLP would govern the present writ petitions.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. These writ petitions under Article 226 of the Constitution of India have been filed, in substance, seeking identical reliefs. For the sake of convenience, the prayer clause is extracted from D.B. Civil Writ Petition No. 18359/2025, which reads as under:
“1. Issue writ in the nature of certiorari or any other appropriate writ, Order or direction to the effect declaring the initiation of proceedings under Section 153C for AY 2014-15 to be without jurisdiction and barred by limitation and accordingly quashing the Notice dated 28.01.2025 issued under Section 153C of the Act.
2. Issue writ in the nature of certiorari or any other appropriate writ, Order or direction to the effect Quashing the Objection Disposal Order dated 06.10.2025.
3. Issue writ in the nature of certiorari or any other appropriate writ, Order or direction to the effect Quashing any consequential proceedings, Assessment Orders if any passed during the pendency of the present writ petition.
4. Pass such other and further order as may be deemed just and proper in the facts and circumstances of the case.”
2. Learned counsel for the petitioners submits that the controversy involved in the present matters is under consideration before the Hon’ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SIP No. 31711/2025, in which the following order was passed on 08.12.2025:
“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 insofar as Section 153C of the Income Tax Act, 1961 is concerned including the order impugned passed by the High Court.”
3. Learned counsel for the petitioners submits that the proceedings before the Adjudicating Authority, insofar as they pertain to Section 153C of the Income Tax Act, 1961, including the impugned order under consideration before this Hon’ble Court in the present case, have been stayed by the Hon’ble Apex Court. It is, therefore, prayed that similar protection be extended in the present petitions as well. Learned counsel further fairly submits that the outcome of these petitions shall be governed by the outcome of the said SLP and, thus, subject to such outcome, the petitions may be disposed of while extending the aforesaid protection.
4. Learned counsel for the respondents fairly submits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event these petitions are disposed of, the same may be made subject to the final outcome of the aforesaid SLP.
5. Having considered the submissions made at the Bar, this Court is of the clear opinion that once the narrow compass of the issue is being directly adjudicated 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 order(s), if any, including giving effect to any impugned orders, for so long as the interim protection 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 instant writ petitions are disposed of
8. Pending application(s), if any, shall also stand disposed of.
9. A copy of this order be placed in each file.
