Nand Kishore Jain Vs ACIT (Rajasthan High Court)
Summary: The Rajasthan High Court disposed of the writ petitions filed by Nand Kishore Jain and connected petitioners concerning proceedings under section 153C of the Income Tax Act, 1961. Counsel for both sides submitted that the controversy had already been considered by a Co-ordinate Bench in Pramod Jain Vs. Assistant Commissioner of Income Tax, D.B. Civil Writ Petition No. 18359/2025 and connected matters, decided on 27.01.2026.
In that decision, the Court noted that the underlying section 153C controversy was pending before the Supreme Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle, SLP No. 31711/2025, where, by order dated 08.12.2025, notice had been issued, the matter had been tagged with SLP(C) No. 33392/2025 and proceedings before the Adjudicating Authority concerning section 153C, including the impugned High Court order, had been stayed.
The Co-ordinate Bench therefore directed that the Adjudicating Authority should not proceed with section 153C proceedings against the petitioner or consequential orders, including giving effect to impugned orders, for as long as the Supreme Court’s interim protection remained operative. It further directed that the outcome of SLP No. 31711/2025, tagged with SLP(C) No. 33392/2025, would govern the writ petition. Applying that decision, the Rajasthan High Court disposed of the present writ petitions in terms of Pramod Jain. Pending applications were also disposed of.
