Rohitabh Soni and Paras Kuhad and Satwiki Proteins Private Limited and Trust Marketing and Peeyush Agarwal and Shri Upendra Kumar Soni and Mukesh Soni and Khandaka Sons Jewellers V. Assistant Commissioner Of Income Tax, Central Circle Kota and Central Board Of Direct Taxes and Income Tax Officer, Ward 6(2), Jaipur and Assistant Commissioner Of Income Tax, Circle 6, Jaipur and Income-Tax Officer, Ward -1(5), Jaipur and Assistant Commissioner Of Income Tax, Circle 7, Jaipur and Income Tax Officer, Ward -5 (1), Jaipur and Income Tax Officer, Ward -2 (2), Jaipur

CW/3085/2020

AI Insights

This case involves multiple petitioners challenging the orders directing them to deposit 20% of the demand created by the Income Tax Department. The petitions were consolidated due to the similarity of facts across the cases. The court had previously granted interim protection to the petitioners, which had been in effect for over four years without a decision on the appeal. The court decided to expedite the appellate process, directing the first Appellate Authority to resolve the appeals within three months while maintaining the interim protection for the petitioners.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 806106 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 06-03-2025
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: SIDDHARTH BAPNA; MEYHUL MITTAL; RAHUL KUMAR; SANDEEP PATHAK; N S BHATI; ANUROOP SINGHI
• Assessee Lawyers: SIDDHARTH RANKA; APEKSHA BAPNA; ROHAN CHATTER
• Keywords: Assistant Commissioner of Income Tax; Central Board of Direct Taxes; Civil Writ Petition; Income Tax

Judgement Text

"[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 "