Late Prem Chand Dhandia v. Assistant Commissioner of Income Tax
Case brief
What is this about?
Search terms: D.B. Civil Writ Petition No. 2624/2026; CW-2624/2026; [2026:RJ-JP:6110-DB]; Rajasthan High Court Jaipur Division Bench; Sanjeev Prakash Sharma Acting Chief Justice; Sangeeta Sharma J; decision 10/02/2026; Section 153C Income Tax Act 1961; Adjudicating Authority; interim protection/stay; Supreme Court SLP No. 31711/2025; Siddharth Totuka vs. Assistant Commissioner of Income Tax Central Circle; SLP(C) No. 33392 of 2025; order dated 08.12.2025; Pramod Jain vs. Assistant Commissioner of Income Tax; D.B. Civil Writ Petition No. 18359/2025; order dated 27.01.2026; disposal in terms of earlier order; mutatis mutandis; consent disposal (ad idem); notice issued; Siddharth Bapna; Siddharth Ranka; Satwika Jha; Tanushka Saxena; petitioner Late Prem Chand Dhandia through legal heirs; respondent Assistant Commissioner of Income Tax, Central Circle-4, Jaipur.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench order dated 27.01.2026 in Pramod Jain vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No. 18359/2025), applied mutatis mutandis — i.e., extension of the same protection granted by the Hon'ble Apex Court (no proceedings under Section 153C, Income Tax Act, 1961 before the Adjudicating Authority, nor consequential orders or giving effect to impugned orders, while the Apex Court interim protection operates), with the outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) to govern; all pending applications disposed of.