Late Prem Chand Dhandia v. Assistant Commissioner of Income Tax
Case brief
What is this about?
Section 153C Income Tax Act 1961 proceedings stayed; interim protection by Supreme Court; Siddharth Totuka v. ACIT Central Circle SLP No. 31711/2025 tagged with SLP(C) No. 33392 of 2025, order dated 08.12.2025; Pramod Jain v. ACIT D.B. Civil Writ Petition No. 18359/2025 order dated 27.01.2026; disposal in terms of earlier order mutatis mutandis; Adjudicating Authority barred from proceeding under Section 153C meanwhile; outcome governed by pending SLP; legal heirs of assessee Late Prem Chand Dhandia through authorised signatory Mohan Singh Chauhan; respondent ACIT Central Circle-4 Jaipur; Rajasthan High Court Jaipur Double Bench [CW-2625/2026]; writ petition disposed 10/02/2026; pending applications disposed.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench order dated 27.01.2026 in Pramod Jain (D.B. Civil Writ Petition No. 18359/2025), with the observations/directions therein applying mutatis mutandis — i.e., per the adopted directions, the Adjudicating Authority is not to proceed with proceedings under Section 153C of the Income Tax Act, 1961 or give effect to impugned orders for so long as the Supreme Court's interim protection in SLP No. 31711/2025 continues, and the outcome of that SLP governs the outcome of this petition. All pending applications disposed of.