Ashok Jain v. Union Of India

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 2915/2019 1. Niharika Jain W/o Shri Andesh Jain, Aged About 39 Years,R/o Sawan, Shiv Marg, Banswara-327001R/o Sawan, Shiv Marg, Banswara-327001 2. Ashok Jain S/o Shri Madan Lal Jain, Aged About 59 Years,R/o Sawan, Shiv Marg, Banswara-327001R/o Sawan, Shiv Marg, Banswara-327001 3. Smt. Someshwari Jain W/o Shri Ashok Jain, Aged About58 Years, R/o Sawan, Shiv Marg, Banswara-32700158 Years, R/o Sawan, Shiv Marg, Banswara-327001 4. Smt. Sheela Devi Jain W/o Shri Vinod Kumar Jain, AgedAbout 48 Years, R/o Sawan, Shiv Marg, Banswara-327001About 48 Years, R/o Sawan, Shiv Marg, Banswara-3270015. Motiya Dodiyar, S/o Shri Wesiya Bheel, Aged About 56Years, R/o Village Borda Tehsil Ghantol, Distt. Banswara-327021Years, R/o Village Borda Tehsil Ghantol, Distt. Banswara-327021 ----Petitioners Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner (Benami Prohibition) Jaipur AndInitiating Officer, Office At Room No. 250, New CentralRevenue Building, Income Tax Office, Statue Circle, JaipurInitiating Officer, Office At Room No. 250, New CentralRevenue Building, Income Tax Office, Statue Circle, Jaipur3. Adjudicating Authority, The Prohibition Of BenamiProperty Transaction Act 1988, Office At, Room No. 26,4Th Floor, Jeevan Deep Building, Parliament Street, NewDelhi-110001Property Transaction Act 1988, Office At, Room No. 26,4Th Floor, Jeevan Deep Building, Parliament Street, NewDelhi-110001 ----Respondents Connected With S.B. Civil Writ Petition No. 15978/2017 1. M/s Manglam Build Developers Limited (a registeredCompanies registered under the Companies Act, 1956)through its Director, Shri Rambabu Agarwal son of ShriMadan Lal Agarwal, resident of H-55, Jhakhreshwar Marg,Banipark, JaipurCompanies registered under the Companies Act, 1956)through its Director, Shri Rambabu Agarwal son of ShriMadan Lal Agarwal, resident of H-55, Jhakhreshwar Marg,Banipark, Jaipur 2. Shri Rambabu Agarwal Son Of Shri Madan Lal Agarwal,Resident Of H-55, Jhakhreshwar Marg, Banipark, JaipurResident Of H-55, Jhakhreshwar Marg, Banipark, Jaipur ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction) and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 19132/2017 Smt. Pallavi Mishra Wife Of Sh. Abhishek Mishra, Resident Of A-801, Auram Apartment, Tilak Marg, C-Scheme, Jaipur.801, Auram Apartment, Tilak Marg, C-Scheme, Jaipur. ----PetitionerVersus 1. Dy. Commissioner Benami Prohibition, Rajasthan AndInitiating Officer, Prohibition Of Benami Transa, NcrbBuilding, Income Tax Office, Statute Circle, Jaipur.Initiating Officer, Prohibition Of Benami Transa, NcrbBuilding, Income Tax Office, Statute Circle, Jaipur. 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 21751/2017 1. M/s Amar Pratap Developers Private Limited, A-21, SadulGanj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, R/o A-21, Sadul Ganj,Bikaner, at present resident of Room No. 3, 3[rd] Floor,Madhav Plaza, District Shopping Centre, Sahakar Marg,Jaipur.Ganj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, R/o A-21, Sadul Ganj,Bikaner, at present resident of Room No. 3, 3[rd] Floor,Madhav Plaza, District Shopping Centre, Sahakar Marg,Jaipur. 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 21751/2017 1. M/s Amar Pratap Developers Private Limited, A-21, SadulGanj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, R/o A-21, Sadul Ganj,Bikaner, at present resident of Room No. 3, 3[rd] Floor,Madhav Plaza, District Shopping Centre, Sahakar Marg,Jaipur.Ganj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, R/o A-21, Sadul Ganj,Bikaner, at present resident of Room No. 3, 3[rd] Floor,Madhav Plaza, District Shopping Centre, Sahakar Marg,Jaipur. 2. Ashok Kumar Modi son of Hanuman Prasad Modi, residentof A- 21, Sadul Ganj, Bikaner, at present resident ofRoom No. 3, 3[rd ]Floor, Madhav Plaza, District ShoppingCenter, Sahakar Marg, Jaipur.of A- 21, Sadul Ganj, Bikaner, at present resident ofRoom No. 3, 3[rd ]Floor, Madhav Plaza, District ShoppingCenter, Sahakar Marg, Jaipur. ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 9162/2018 1. Dev Kishan Acharya S/o Sh. V.c. Acharya, R/o 3-H-13,14, R.C. Vyas Colony, Bhilwara.14, R.C. Vyas Colony, Bhilwara. 2. Smt. Kiran Acharya, W/o Shri Dev Kishan Acharya, R/o 3-H-13, 14, R.C. Vyas Colony, Bhilwara.H-13, 14, R.C. Vyas Colony, Bhilwara. 3. Shri Mohan Lal S/o Sh. Ganesh Raigar, R/o 3-H-13, 14,R.C. Vyas Colony, Bhilwara.R.C. Vyas Colony, Bhilwara. 4. Jai Ram S/o Sh. Ram Singh, R/o 3-H-13, 14, R.C. VyasColony, Bhilwara.Colony, Bhilwara. 5. Smt. Antar Bai W/o Shri Jain Ram, R/o 3-H-13, 14, R.C.Vyas Colony, Bhilwara.Vyas Colony, Bhilwara. ----Petitioners Versus 1. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Dy. Commissioner Of Income Tax Benami Transaction AndInitiating Officer Under The Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.Initiating Officer Under The Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 3. Additional Commissioner Of Income Tax (BP) Jaipur, RoomNo. 239, New Central Revenue Building, Income TaxOffice, Statue Circle, Jaipur.No. 239, New Central Revenue Building, Income TaxOffice, Statue Circle, Jaipur. ----Respondents S.B. Civil Writ Petition No. 10852/2018 1. M/s Epic Vyapaar Pvt Limited, 3[rd] Floor Madhav Plaza,District Shopping Center Sahakar Marg, Jaipur,(Registered Office at Darpam Appartment, 19/1/A,Mohanlal Bahalwala Road, 3[rd] Floor, Bally, Howrah)through its Director Shri Avinash Modi son of Arun KumarModi, resident of A-21, Sadul Ganj, Bikaner, at Presentresident of Room No. 3, 3[rd] Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur.District Shopping Center Sahakar Marg, Jaipur,(Registered Office at Darpam Appartment, 19/1/A,Mohanlal Bahalwala Road, 3[rd] Floor, Bally, Howrah)through its Director Shri Avinash Modi son of Arun KumarModi, resident of A-21, Sadul Ganj, Bikaner, at Presentresident of Room No. 3, 3[rd] Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur. 1. M/s Epic Vyapaar Pvt Limited, 3[rd] Floor Madhav Plaza,District Shopping Center Sahakar Marg, Jaipur,(Registered Office at Darpam Appartment, 19/1/A,Mohanlal Bahalwala Road, 3[rd] Floor, Bally, Howrah)through its Director Shri Avinash Modi son of Arun KumarModi, resident of A-21, Sadul Ganj, Bikaner, at Presentresident of Room No. 3, 3[rd] Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur.District Shopping Center Sahakar Marg, Jaipur,(Registered Office at Darpam Appartment, 19/1/A,Mohanlal Bahalwala Road, 3[rd] Floor, Bally, Howrah)through its Director Shri Avinash Modi son of Arun KumarModi, resident of A-21, Sadul Ganj, Bikaner, at Presentresident of Room No. 3, 3[rd] Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur. 2. Shri Avinash Modi son of Arun Kumar Modi, resident of A-21, Sadul Ganj, Bikaner, at present resident Of Room No.3, 3[rd] Floor, Madhav Plaza, District Shopping Center,Sahakar Marg, Jaipur.21, Sadul Ganj, Bikaner, at present resident Of Room No.3, 3[rd] Floor, Madhav Plaza, District Shopping Center,Sahakar Marg, Jaipur. ----Petitioners 1. Dy. Commissioner Of Income Tax Benami TransactionAnd Initiating Officer Under The Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.And Initiating Officer Under The Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 10853/2018 1. M/s Avijit Agro Private Limited, Room No. 2, 3[rd] FloorMadhav Plaza District Shoping Center, Sahakar Jaipur,through its Director Shri Ashok Kumar Modi son ofHanuman Prasad Modi, resident of A-21, Sadul Ganj,Bikaner, at present resident of Room No. 3, 3[rd] Floor,Madhav Plaza, District Shopping Center, Sahakar Marg,Jaipur.Madhav Plaza District Shoping Center, Sahakar Jaipur,through its Director Shri Ashok Kumar Modi son ofHanuman Prasad Modi, resident of A-21, Sadul Ganj,Bikaner, at present resident of Room No. 3, 3[rd] Floor,Madhav Plaza, District Shopping Center, Sahakar Marg,Jaipur. 2. Ashok Kumar Modi Son Of Hanuman Prasad Modi,Resident Of A-21, Sadul Ganj, Bikaner, At Presentresident of Room No. 3, 3[rd ]Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur.Resident Of A-21, Sadul Ganj, Bikaner, At Presentresident of Room No. 3, 3[rd ]Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur. ----Petitioners Versus 1. Dy. Commissioner Of Income Tax Benami TransactionAnd Initiating Officer Under The Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.And Initiating Officer Under The Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 2. Union Of India Through Its Secretary, Income TaxDepartment, Government of India, New Delhi.Department, Government of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 10868/2018 Suman Devi Wife of Shri Pradeep Kumar, resident of Karni PuraRoad, Uttar Mohalla, Danta Ramgarh Sikar (Raj.) ----Petitioner Versus 2. Union Of India Through Its Secretary, Income TaxDepartment, Government of India, New Delhi.Department, Government of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 10868/2018 Suman Devi Wife of Shri Pradeep Kumar, resident of Karni PuraRoad, Uttar Mohalla, Danta Ramgarh Sikar (Raj.) ----Petitioner Versus 1. Dy. Commissioner Of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act, 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.and Initiating Officer under the Prevention of BenamiTransaction Act, 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 11295/2018 1. M/s Vibhuti Integrated Finance Private Limited, 3[rd] FloorMadhav Plaza District Shopping Centre, Sahakar Marg,Opp. Near J.P. Phatak, Jaipur, through its Director ShriAvinash Modi son of Shri Arun Kumar Modi, resident of A-21, Sadul Ganj, Bikaner, at present resident of room no.3, 3[rd] Floor, Madhav Plaza, District Shopping Center,Sahakar Marg, Jaipur.Madhav Plaza District Shopping Centre, Sahakar Marg,Opp. Near J.P. Phatak, Jaipur, through its Director ShriAvinash Modi son of Shri Arun Kumar Modi, resident of A-21, Sadul Ganj, Bikaner, at present resident of room no.3, 3[rd] Floor, Madhav Plaza, District Shopping Center,Sahakar Marg, Jaipur. 2. Shri Avinash Modi Son Of Shri Arun Kumar Modi, residentof A-21, Sadul Ganj, Bikaner, at present resident of RoomNo. 3, 3[rd] Floor, Madhav Plaza, District Shopping Center,Sahakar Marg, Jaipur.of A-21, Sadul Ganj, Bikaner, at present resident of RoomNo. 3, 3[rd] Floor, Madhav Plaza, District Shopping Center,Sahakar Marg, Jaipur. ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under the Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4[th] Floor,Property Transaction Act 1988, Room No. 26, 4[th] Floor, Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 11371/2018 1. M/s Amar Pratap Developers Private Limited, A-21, SadulGanj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, resident of A-21, SadulGanj, Bikaner, at present resident of Room No. 3, 3[rd]Floor, Madhav Plaza, District Shopping Center, SahakarMarg, Jaipur.Ganj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, resident of A-21, SadulGanj, Bikaner, at present resident of Room No. 3, 3[rd]Floor, Madhav Plaza, District Shopping Center, SahakarMarg, Jaipur. Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 11371/2018 1. M/s Amar Pratap Developers Private Limited, A-21, SadulGanj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, resident of A-21, SadulGanj, Bikaner, at present resident of Room No. 3, 3[rd]Floor, Madhav Plaza, District Shopping Center, SahakarMarg, Jaipur.Ganj, Bikaner through its Director Shri Ashok Kumar Modison of Hanuman Prasad Modi, resident of A-21, SadulGanj, Bikaner, at present resident of Room No. 3, 3[rd]Floor, Madhav Plaza, District Shopping Center, SahakarMarg, Jaipur. 2. Ashok Kumar Modi Son Of Hanuman Prasad Modi,resident of A-21, Sadul Ganj, Bikaner, at present residentof Room No. 3, 3[rd] Floor, Madhav Plaza, District ShoppingCenter, Sahakar Marg, Jaipur.resident of A-21, Sadul Ganj, Bikaner, at present residentof Room No. 3, 3[rd] Floor, Madhav Plaza, District ShoppingCenter, Sahakar Marg, Jaipur. ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India through its secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 11511/2018 1. M/s Natraj Finlease Private Limited, 3[rd] Floor, MadhavPlaza, District Shopping Center, Sahakar Marg, Opp. NearJ.P. Phatak, Jaipur through its Director Shri Ashok KumarModi son of Hanuman Prasad Modi, resident of A-21,Sadul Ganj, Bikaner, At Present Resident of Room No. 3,3[rd ]Floor, Madhav Plaza, District Shopping Center, SahakarMarg, Jaipur.Plaza, District Shopping Center, Sahakar Marg, Opp. NearJ.P. Phatak, Jaipur through its Director Shri Ashok KumarModi son of Hanuman Prasad Modi, resident of A-21,Sadul Ganj, Bikaner, At Present Resident of Room No. 3,3[rd ]Floor, Madhav Plaza, District Shopping Center, SahakarMarg, Jaipur. 2. Ashok Kumar Modi Son Of Hanuman Prasad Modi,Resident Of A-21, Sadul Ganj, Bikaner, At PresentResident Of Room No. 3, 3[rd] Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur.Resident Of A-21, Sadul Ganj, Bikaner, At PresentResident Of Room No. 3, 3[rd] Floor, Madhav Plaza, DistrictShopping Center, Sahakar Marg, Jaipur. ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 11948/2018 1. St. Wilfred Education Society, Sector 10, Meera Marg,Mansarover, Jaipur Through Its Secretary Shri KeshavGupta S/o Shri Mahesh Kumar Gupta.Mansarover, Jaipur Through Its Secretary Shri KeshavGupta S/o Shri Mahesh Kumar Gupta. 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 11948/2018 1. St. Wilfred Education Society, Sector 10, Meera Marg,Mansarover, Jaipur Through Its Secretary Shri KeshavGupta S/o Shri Mahesh Kumar Gupta.Mansarover, Jaipur Through Its Secretary Shri KeshavGupta S/o Shri Mahesh Kumar Gupta. 2. Adarsh Gyan Vidhalya Samiti, Badaya Chamber, FilmColony, Jaipur Through Its Secretary Shri Suresh KumarS/o Shri Gopal Das BadayaColony, Jaipur Through Its Secretary Shri Suresh KumarS/o Shri Gopal Das Badaya ----Petitioners Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 3. Additional Commissioner Of Income Tax Bp Jaipur, RoomNo. 239, New Central Revenue Building, Income TaxOffice, Statute Circle, Jaipur.No. 239, New Central Revenue Building, Income TaxOffice, Statute Circle, Jaipur. ----Respondents S.B. Civil Writ Petition No. 12580/2018 Jaspal Singh Son of Jangir Singh Bawari, Resident Of Chak 28KYD, Bariyanwali, Tehasil Khajuwala, District Bikaner ----Petitioner Versus and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act, 1988, Room No.26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 12613/2018 1. Shri Raghav Trading Corporation, A-12, Karni Nagar,Pawanpuri, Bikaner through its Partner Shri Anil AsopaSon of Shri Shyam Sundar Asopa, resident of Plot No.3,4,5, Flat No. 301, Platinum, Chandra Kala Colony,Dungarpura, Paniki Tankiwali Gali,tonk Road, JaipurPawanpuri, Bikaner through its Partner Shri Anil AsopaSon of Shri Shyam Sundar Asopa, resident of Plot No.3,4,5, Flat No. 301, Platinum, Chandra Kala Colony,Dungarpura, Paniki Tankiwali Gali,tonk Road, Jaipur 2. Shri Anil Asopa Son Of Shri Shyam Sundar Asopa,Resident Of Plot No. 3,4,5, Flat No. 301, Platinum,Chandra Kala Colony, Dungarpura, Paniki Tankiwali Gali,Tonk Road, JaipurResident Of Plot No. 3,4,5, Flat No. 301, Platinum,Chandra Kala Colony, Dungarpura, Paniki Tankiwali Gali,Tonk Road, Jaipur ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi 3. Adjudicating Authority, under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 12617/2018 1. M/s Naman Buildcon, A-12, Karni Nagar, Pawanpuri,Bikaner Through Its Partner Shri Vinit Asopa S/o ShriGirija Shankar Asopa R/o Plot No. 3,4,5 Flat No. 301,Platinum, Chandra Kala Colony, Durgapura, Pani KiTankiwali Gali, Tonk Road, Jaipur.Bikaner Through Its Partner Shri Vinit Asopa S/o ShriGirija Shankar Asopa R/o Plot No. 3,4,5 Flat No. 301,Platinum, Chandra Kala Colony, Durgapura, Pani KiTankiwali Gali, Tonk Road, Jaipur. 2. Shri Vinit Asopa S/o Shri Girija Shankar Asopa, R/o PlotNo. 3,4,5 Flat No. 301, Platinum, Chandra Kala Colony,Durgapura, Pani Ki Tanki Wali Gali, Tonk Road, Jaipur.No. 3,4,5 Flat No. 301, Platinum, Chandra Kala Colony,Durgapura, Pani Ki Tanki Wali Gali, Tonk Road, Jaipur. ----Petitioners Versus 1. Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 3. Adjudicating Authority Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001Property Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001 ----Respondents S.B. Civil Writ Petition No. 14222/2018 Bhanwara Ram Nayak S/o Shera Ram Nayak, aged about 57 yrs, R/o Ridmalsar, Purohitan, Sagar, Bikaner.yrs, R/o Ridmalsar, Purohitan, Sagar, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi 3.Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001Property Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001 ----Respondents S.B. Civil Writ Petition No. 14260/2018 Balram Meghwal S/o Ishwar Ram Meghwal, aged about36….years, R/o Near Manoj Dal Mill, Sarvoday Basti, Bikaner. ----Petitioners Versus 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi 3.Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001Property Transaction Act, 1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001 ----Respondents S.B. Civil Writ Petition No. 14260/2018 Balram Meghwal S/o Ishwar Ram Meghwal, aged about36….years, R/o Near Manoj Dal Mill, Sarvoday Basti, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3.Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14274/2018 Kishan Lal S/o Pira Ram Nayak, aged about 45 years, R/o Nayako ka Mohalla, Village Palana, District Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act, 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14275/2018 Shyam Lal Mehtar S/o Kalu Ram Mehtar, aged about 36 years, R/o Behind Shiv Mandir, Shivbari, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle, NCRB, Income Tax Office, Jaipur 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14276/2018 Tejpal Mehtar S/o Kalu Ram Mehtar, aged about 31 years, R/o Behind Shiv Mandir, Shivbari, Bikaner ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi ----Respondents S.B. Civil Writ Petition No. 14276/2018 Tejpal Mehtar S/o Kalu Ram Mehtar, aged about 31 years, R/o Behind Shiv Mandir, Shivbari, Bikaner ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14277/2018 Kishan Lal Mehatar S/o Kalu Ram Mehater, aged about 32 yr., R/o Behind shiv Mandir, Shivbari, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur.and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur. 2.Union Of India Through Its Secretary, Income Tax Department, Government Of India , New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14279/2018 Sharwan Singh, S/o Nayak Singh Bawari, aged about 56 years, R/o 28 KYD, Khajuwala, Bikaner, through power of attorney holder Sh. Anil Lohiya S/o Nemi Chand Lohiya, aged 40 years, R/o F-101, Vallabh Garden, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3.Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14282/2018 Girja Shankar Asopa S/o Mahadev Asopa, aged 60 years, R/o A-12, Karni Nagar, Pawam Puri, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3.Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14285/2018 Jangir Singh, S/o Nanak Singh Bawari, aged about 59 years, 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3.Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14285/2018 Jangir Singh, S/o Nanak Singh Bawari, aged about 59 years, R/o 28 KYD, Khajuwala, Bikaner through power of attorney holder Sh. Anil Lohiya S/o Nemi Chand Lohiya, aged 40 years, R/o F-101, Vallabh Garden, Binaker. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act, 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14286/2018 Ratan Sirohi S/o Shri Gopal Kishan Sirohi, aged about 40 years, R/o Opposite Karni Market, Phar Bazar, Bikaner. ----PetitionersVersus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur 2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Property Transaction Act 1988, Room No. 26, 4Th Floor, Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 14289/2018 Pratap Singh, S/o Nanak Singh Bawari, aged about 40 years, R/o 28 KYD, Khajuwala, Bikaner, throuth power of attorney holder sh. Anil Lohiya S/o Nemi chand Lohiya, aged 40 years, R/o F-101, Vallabh Garden, Bikaner. ----Petitioners Versus 1.Dy. Commissioner of Income Tax (Benami Transaction)and Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipurand Initiating Officer under the Prevention of BenamiTransaction Act 2016, Room No. 250, Statue Circle,NCRB, Income Tax Office, Jaipur2.Union Of India Through Its Secretary, Income TaxDepartment, Government Of India , New DelhiDepartment, Government Of India , New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 15308/2018 Smt Beena Singh Wife Of Dr. Jitendra Singh, Aged About 53Years, Resident Of Village Pidwali, Panchayat Samiti And TehsilBayana, District Bharatpur In The State Of Rajasthan ----PetitionerVersus 1. Union Of India, Through The Secretary, Ministry OfFinance (Department Of Revenue) North Block, New DelhiFinance (Department Of Revenue) North Block, New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001.Property Transaction Act 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001. ----Respondents S.B. Civil Writ Petition No. 15308/2018 Smt Beena Singh Wife Of Dr. Jitendra Singh, Aged About 53Years, Resident Of Village Pidwali, Panchayat Samiti And TehsilBayana, District Bharatpur In The State Of Rajasthan ----PetitionerVersus 1. Union Of India, Through The Secretary, Ministry OfFinance (Department Of Revenue) North Block, New DelhiFinance (Department Of Revenue) North Block, New Delhi 2. Deputy Commissioner Of Income-Tax (BenamiProhibition) & Initiating Officer, Under The Prohibition OfBenami Property Transactions Act, 1988, New CentralRevenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, JaipurProhibition) & Initiating Officer, Under The Prohibition OfBenami Property Transactions Act, 1988, New CentralRevenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur ----Respondents S.B. Civil Writ Petition No. 16304/2018 Gulab Singh Yadav alias Ramu Ram Alias Ramu Son Of Brij LalAlias Virdhi Chand, Aged About 45 Years, R/o Plot No. 804E,Kisan Marg, Opp. Ahinsa Park, Barkat Nagar, Tonk Road, Jaipur ----Petitioner Versus 1. Union Of India Through Its Secretary, Income TaxDepartment, Government Of India New DelhiDepartment, Government Of India New Delhi 2. Dy. Commissioner Of Income Tax (Benami Prohibition)And Initiating Officer, Under The Prevention Of BenamiProperty Transaction Act, 1988, Room No. 250, StatueCircle, Ncrb, Statue Circle, JaipurAnd Initiating Officer, Under The Prevention Of BenamiProperty Transaction Act, 1988, Room No. 250, StatueCircle, Ncrb, Statue Circle, Jaipur 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001Property Transaction Act1988, Room No. 26, 4[th] Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001 ----Respondents S.B. Civil Writ Petition No. 21219/2018 M/s Finetech Macro Developers Pvt. Ltd., (a registeredcompanies registered Under The Companies Act, 1956)Registered Office E-666, Prim Pavilion, Nakul Path, Lal KothiScheme, Jaipur through its Director, Shri Charan SinghKhangarot, S/o Shri Mukut Singh, By Caste Rajput Aged About41 Years Resident of Plot No. M-28, Income Tax Colony, TonkRoad, Jaipur, Rajasthan. ----Petitioner Versus 1. Dy. Commissioner (Benami Prohibition), Rajasthan AndInitiating Officer, Prohibition Of Benami Transactions Act,1988, Room No. 250, Statue Circle, NSRB, Income TaxOffice, JaipurInitiating Officer, Prohibition Of Benami Transactions Act,1988, Room No. 250, Statue Circle, NSRB, Income TaxOffice, Jaipur 2. Adjudicating Authority, (Under The Prohibition Of BenamiProperty Transactions Act, 1988), Office At Room No. 26,Fourth Floor, Jeevan Deep Building, New Delhi-110001Property Transactions Act, 1988), Office At Room No. 26,Fourth Floor, Jeevan Deep Building, New Delhi-110001 3. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 21220/2018 M/s Finetech Macro Developers Pvt. Ltd., (a registeredcompanies registered Under The Companies Act, 1956) Registered Office E-666, Prim Pavilion, Nakul Path, Lal KothiScheme, Jaipur Through Its Director, Shri Charan SinghKhangarot, S/o Shri Mukut Singh, By Caste Rajput Aged About41 years resident of Plot No. M-28, Income Tax Colony, TonkRoad, Jaipur, Rajasthan. ----Petitioner Versus 3. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 21220/2018 M/s Finetech Macro Developers Pvt. Ltd., (a registeredcompanies registered Under The Companies Act, 1956) Registered Office E-666, Prim Pavilion, Nakul Path, Lal KothiScheme, Jaipur Through Its Director, Shri Charan SinghKhangarot, S/o Shri Mukut Singh, By Caste Rajput Aged About41 years resident of Plot No. M-28, Income Tax Colony, TonkRoad, Jaipur, Rajasthan. ----Petitioner Versus 1. Dy. Commissioner (Benami Prohibition), Rajasthan AndInitiating Officer, Prohibition Of Benami Transactions Act,1988, Room No. 250, Statue Circle, Ncrb, Income TaxOffice, JaipurInitiating Officer, Prohibition Of Benami Transactions Act,1988, Room No. 250, Statue Circle, Ncrb, Income TaxOffice, Jaipur 2. Adjudicating Authority, (Under The Prohibition Of BenamiProperty Transactions Act, 1988), Office At Room No. 26,Fourth Floor, Jeevan Deep Building, New Delhi-110001Property Transactions Act, 1988), Office At Room No. 26,Fourth Floor, Jeevan Deep Building, New Delhi-110001 3. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. ----Respondents S.B. Civil Writ Petition No. 21229/2018 M/s Finetech Macro Developers Pvt. Ltd., (a RegisteredCompanies registered under the Companies Act, 1956)registered office E-666, Prim Pavilion, Nakul Path, Lal KothiScheme, Jaipur through its Director, Shri Charan SinghKhangarot, S/o Shri Mukut Singh, By Caste Rajput Aged About41 Years Resident Of Plot No. M-28, Income Tax Colony, TonkRoad, Jaipur, Rajasthan. ----PetitionerVersus 1. Dy. Commissioner (Benami Prohibition), Rajasthan AndInitiating Officer, Prohibition Of Benami Transactions Act,1988, Room No. 250, Statue Circle, NCRB, Income TaxOffice, JaipurInitiating Officer, Prohibition Of Benami Transactions Act,1988, Room No. 250, Statue Circle, NCRB, Income TaxOffice, Jaipur 2. Adjudicating Authority, (Under The Prohibition Of BenamiProperty Transactions Act, 1988), Office At Room No. 26,Fourth Floor, Jeevan Deep Building, New Delhi-110001Property Transactions Act, 1988), Office At Room No. 26,Fourth Floor, Jeevan Deep Building, New Delhi-110