Ashok Parwal (Ay 2016-17) S/O Shri Radhey Shyam Parwal v. Assistant Commissioner of Income Tax
Case brief
What is this about?
Rajasthan High Court (Jaipur Bench), Division Bench of Inderjeet Singh and Ashok Kumar Jain, JJ.; D.B. Civil Writ Petition No. 1013/2026, order dated 16/04/2026; Ashok Parwal (AY 2016-17) v. Assistant Commissioner of Income Tax, Central Circle-4, Jaipur; Section 153C, Income Tax Act, 1961; writ petition disposed of by mirroring the Supreme Court's interim stay (order dated 08.12.2025 in SLP No. 31711/2025, Siddharth Totuka v. ACIT, tagged with SLP(C) No. 33392 of 2025): Adjudicating Authority restrained from proceeding under S. 153C and from consequential orders while Apex Court protection operates; petition outcome governed by the SLP.
What did the court decide?
Same interim protection as granted by the Hon'ble Apex Court extended to the petitioner: the Adjudicating Authority is restrained from proceeding with any proceedings under Section 153C of the Income Tax Act, 1961 against the petitioner, including consequential order(s) and giving effect to any impugned orders, for so long as the Apex Court's interim protection continues to operate; the outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) shall govern the outcome of the petition; pending application(s), if any, stand disposed of.