Rohitabh Soni v. Assistant Commissioner Of Income Tax, Central Circlekota

D.B. Civil Writ Petition No. 4620/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth 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 65Years, Having His Address At 307-309, Ganpati Plaza, M.i. Road,Jaipur 302001 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 7, JaipurHaving Its Office At Sidhnath Bhawan, Jyoti NagarScheme, Lal Kothi Scheme, Behind New Vidhansabha,Janpath, JaipurHaving Its Office At Sidhnath Bhawan, Jyoti NagarScheme, Lal Kothi Scheme, Behind New Vidhansabha,Janpath, Jaipur 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 2246/2020 Satwiki Proteins Private Limited, Having Its Registered AddressAt E-166, Riico Industrial Area, P.o. Ajitgarh, District Sikar332701 Through Its Authorized Signatory Shri Vivek KumarAgarwal S/o Shri Narottam Lal Agarwal ----Petitioner Versus 1. Income Tax Officer, Ward 6(2), Jaipur Having Its Office AtNew Central Revenue Building, Bhagwan Dass Road,Jaipur 302005New Central Revenue Building, Bhagwan Dass Road,Jaipur 302005 2. Central Board Of Direct Taxes, Having Its Address At 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, JaipurHaving Its Office At New Central Revenue Building, StatueCircle, Bhagwan Das Road, JaipurHaving Its Office At New Central Revenue Building, StatueCircle, Bhagwan Das Road, Jaipur 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi, Through Its Chairman.North Block, New Delhi, Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 3085/2020 Peeyush Agarwal Son Of Shri Mahendra Kumar Agarwal, AgedAbout 33 Years, Resident Of 197, Johri Bazar, Jaipur In The StateOf Rajasthan. ----Petitioner Versus 1. Income-Tax Officer, Ward -1(5), Jaipur Having Its OfficeAt New Central Revenue Building, Statue Circle, BhagwanDas Road, Jaipur.At New Central Revenue Building, Statue Circle, BhagwanDas Road, Jaipur. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman----RespondentsNorth Block, New Delhi Through Its Chairman----RespondentsD.B. Civil Writ Petition No. 4089/2020Shri Upendra Kumar Soni S/o Sh. Goverdhan Lal Soni, AgedAbout 54 Years, Resident Of 19-D, New Colony, Gumanpura,Kota.About 54 Years, Resident Of 19-D, New Colony, Gumanpura,Kota. ----Respondents ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 4090/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus ----Respondents ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth Block, New Delhi Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 4090/2020 Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth 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 49Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman----RespondentsNorth Block, New Delhi Through Its Chairman----RespondentsD.B. Civil Writ Petition No. 4611/2020Shri Upendra Kumar Soni S/o Sh. Goverdhan Lal Soni, AgedAbout 54 Years, Resident Of 19-D, New Colony, Gumanpura,Kota.About 54 Years, Resident Of 19-D, New Colony, Gumanpura,Kota. ----Respondents ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman.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 27Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman.North Block, New Delhi Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 4654/2020Rohitabh Soni S/o Sh. Upendra Kumar Soni, Aged About 27Years, Resident Of 19-D, New Colony, Gumanpura, Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota.2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman.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, AgedAbout 54 Years, Resident Of 19-D, New Colony, Gumanpura,Kota. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth 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, ResidentOf 35, Near Govind Dev Ji Temple, Janta Market, Jaipur. ----Petitioner Versus 1. Income Tax Officer, Ward -5 (1), Jaipur, Having Its OfficeAt New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur.At New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central CircleKota Having Its Office At Razad Building Cad Circle, Kota.Kota Having Its Office At Razad Building Cad Circle, Kota. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its ChairmanNorth 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, ResidentOf 35, Near Govind Dev Ji Temple, Janta Market, Jaipur. ----Petitioner Versus 1. Income Tax Officer, Ward -5 (1), Jaipur, Having Its OfficeAt New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur.At New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman.North Block, New Delhi Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 4723/2020 Khandaka Sons Jewellers, Having Its Registered Address At ShopNo. 377, 378, M.i. Road, Jaipur 302001 Through Its Partner AndAuthorized Representative Mr. Kuber Khandaka. ----Petitioner Versus 1. Income Tax Officer, Ward -2 (2), Jaipur, Having Its OfficeAt New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur In The State Of Rajasthan.2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman. ----Respondents HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA 06/03/2025 Order 1.These petitions are being decided by common order as thefacts involved are similar. 2.These petitions are filed aggrieved of the order directing thepetitioners to deposit 20% of the demand created. 3.While issuing notice of motion, interim protection wasgranted to the petitioners. 4.Without commenting upon merits of the case, taking intoaccount that there is interim protection in favour of the petitionerssince 2020 and for more than last four years, the appeal has notbeen decided, the petitions are disposed of with direction to thefirst Appellate Authority to decide the appeal within three monthsfrom the date of receipt of certified copy of this order. The interimprotection shall continue till the appeal is heard. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Deepa/Chandan/74-87