Ashok Chordia V. Assistant Commissioner Of Income Tax, Central Circle 4

CW/13778/2025

AI Insights

The case involves multiple writ petitions filed by Ashok Chordia against the Assistant Commissioner of Income Tax, Central Circle 4, concerning proceedings under Section 153C of the Income Tax Act, 1961. The petitions were connected to a larger legal controversy that was under consideration by the Supreme Court, specifically regarding the stay of proceedings under Section 153C. The High Court of Rajasthan, referencing a similar case (Pramod Jain vs. Assistant Commissioner of Income Tax), decided to dispose of Chordia's petitions by extending the same interim protection granted by the Supreme Court, thereby halting any further proceedings under the contested section until the Supreme Court's final decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840692 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 16-02-2026
• Assessment Year: misc
• Other Referred Cases: Pramod Jain vs. Assistant Commissioner of Income Tax, Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: TANUSHKA SAXENA; CHINKA CHOUDHARY
• Assessee Lawyers: KANISHK SINGHAL
• Keywords: Income Tax; Section 153C; Stay of Proceedings; Writ petition
• Section: 153C

Judgement Text

"[2026:RJ-JP:7196-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13776/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent Connected With D.B. Civil Writ Petition No. 13778/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 13779/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 13781/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room Printed from counselvise.com [2026:RJ-JP:7196-DB] (2 of 5) [CW-13776/2025] No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13784/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13785/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13787/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan -302005 ----Respondent For Petitioner(s) : Mr. Kanishk Singhal, Adv. on behalf of Mr. Gunjan Pathak For Respondent(s) : Ms. Tanushka Saxena and Ms. Chinka Choudhary on behalf of Mr. Siddharth Bapna Printed from counselvise.com [2026:RJ-JP:7196-DB] (3 of 5) [CW-13776/2025] HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA Order 16/02/2026 1. Issue notice to the respondents. 2. Mr. Siddharth Bapna, learned counsel, accepts notice on be- half of the respondents. 3. The Co-ordinate Bench of this Court in the case of “Pramod- Jain vs. Assistant Commissioner of Income Tax” (D.B. CivilWrit Pe- tition No. 18359/2025) alongwith other connected cases decided on 27.01.2026, had directed as under: “2.Learned counsel for the petitioners submits that thecontroversy involved in the presentmatters is under con-siderationbefore the Hon’ble ApexCourt in SiddharthTotuka Vs.Assistant Commissioner of Income TaxCentral Circle in SLP No. 31711/2025,in which thefollowing order was passed on08.12.2025: “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 inso- faras Section 153C of the Income Tax Act, 1961 is- concerned including the order impugned passedby the High Court. ”3. Learned counsel for the petitioners submits that theproceedings before the Adjudicating Au- thority, insofar asthey pertain to Section 153C of the Income Tax Act, 1961,including the impugned order under consideration beforethis Hon’ble Court in the present case, have been stayedby the Hon’ble Apex Court. It is, therefore, prayed that- Printed from counselvise.com [2026:RJ-JP:7196-DB] (4 of 5) [CW-13776/2025] similar protection be extended in the present peti- tions aswell. Learned counsel further fairly submits that the out-come of these petitions shall be gov- erned by the outcomeof the said SLP and, thus, subject to such outcome, thepetitions may be dis- posed of while extending the aforesaid protection. 4.Learned counsel for the respondents fairly sub- mits thatthe order passed by the Hon’ble Apex Court shall be dulyfollowed. He further submits that in the event these peti-tions are disposed of, the same may be made subject tothe final out- come of the aforesaid SLP. 5.Having considered the submissions made at the Bar,this Court is of the clear opinion that once the narrowcompass of the issue is being directly adju- dicated 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 or- der(s), if any, including giving effect to any im- pugned orders, for so long as the interim protec- tion 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 in- stant writ petitions are disposed of accordingly.” 4. Considering the nature of controversy raised in the present petition which is identical to the aforesaid cases, both the learned counsel are ad idem that the present petition be also disposed of accordingly. Printed from counselvise.com [2026:RJ-JP:7196-DB] (5 of 5) [CW-13776/2025] 5. Keeping in view the above, the present writ petition is dis- posed of in terms of order dated 27.01.2026 passed in the case of Pramod Jain (supra). The observations/directions therein shall apply mutatis mutandis to the present case. 6. All pending applications also stand disposed of. (RAVI CHIRANIA),J (INDERJEET SINGH),J Dushyant/8-14 (same order) Printed from counselvise.com "