Shiv Kumar Soni v. Assistant Commissioner Of Income Tax, Central Circle-3

D.B. Civil Writ Petition No. 3333/2020 Shiv Kumar Soni S/o Shri Naval Kumar Soni, Aged About 36Years, Resident Of 348, Mangla Marg, Brahmpuri, Jaipur 302002. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle-3,Having 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. 9485/2019 Subhash Pareta, Prop. M/s. Pareta Associates, Having ItsAddress At House No. 3/148, Ganesh Talab, Kota In The StateOf Rajasthan ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 1, KotaHaving Its Office At Central Revenue Building, RawatBhata Road, KotaHaving Its Office At Central Revenue Building, RawatBhata Road, Kota 2. Commissioner Of Income Tax (Appeals), Kota Having ItsOffice At Central Revenue Building, Rawat Bhata Road,KotaOffice At Central Revenue Building, Rawat Bhata Road,Kota 3. Central Board Of Direct Taxes, Department Of Revenue,Ministry Of Finance Having Its Address At North Block,New Delhi Through Its ChairmanMinistry Of Finance Having Its Address At North Block,New Delhi Through Its Chairman ----Respondents For Petitioner(s) : Ms. Apeksha Bapna with Mr. Rohan Chatter for Mr. Siddharth Ranka For Respondent(s): Mr. Siddharth Bapna with Mr. Rahul Kumar in 3333/2020Mr. Rahul Kumar in 3333/2020 Mr. Aditya Doda with Mr. Parth Vashishtha for HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUROrder 10/02/2025 1.These petitions are being decided by common order as thefacts involved are similar. For convenience, the facts are beingtaken from D.B. Civil Writ Petition No.3333/2020. 2.This petition is filed aggrieved of the order dated 07.02.2020directing the petitioner to deposit 20% of the demand created. 3.While issuing notice of motion on 27.02.2020, interimprotection was granted to the petitioner. 4.Without commenting upon merits of the case, taking intoaccount that there is interim protection in favour of the petitionersince 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. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /186 & 192