[2025:RJ-JP:24552-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 810/2021 Surendra Pal Singh Sahni S/o Late Rajendra Singh, Aged About 63 Years, Resident Of Ruber Factory Road, Rajendra Vila, Kota Junction, Kota (Rajasthan) ----Appellant Versus 1. Union Of India, Through Principal Commissioner Of Income Tax (Central), Rajasthan, Room No. 402, Ivth Floor, Jeevan Nidhi-Ii, Bhawani Singh Road, Ambedkar Circle, Jaipur- 302005. 2. Additional Commissioner Of Income Tax, Central Range, Udaipur, Second Floor, Moomal Tower, 16, Saheli Marg, Udaipur (Rajasthan) 3. Deputy Commissioner Of Income Tax, Central Circle, Kota (Rajasthan) 4. Acit, Central Circle, Revenue Building, Cad Circle, Kota. ----Respondents For Appellant(s) : Mr. Suresh Kumar Sahni, Advocate with Mr. R.M. Sharma, Advocate For Respondent(s) : Mr. Siddharth Bapna Advocate Mr. Sarvesh Jain Advocate HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Judgment 03/07/2025 1. After hearing learned counsel for the parties though we are not inclined to interfere with the order passed by the learned Single Judge, we give the liberty to the appellant to submit an application for summoning relevant records in the appellate proceedings pending before the CIT (Appeals) Central, Udaipur. In case, application is moved, Appellate Authority shall consider the same and, if necessary, [2025:RJ-JP:24552-DB] (2 of 2) [SAW-810/2021] the appellant may be allowed inspection of relevant abstracts, except those which are protected by confidentiality of the appraisal report. 2. The appeal is, accordingly, disposed off. (CHANDRA PRAKASH SHRIMALI),J (MANINDRA MOHAN SHRIVASTAVA),CJ SANJAY KUMAWAT/Diksha-325