[2025:RJ-JP:28752-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10722/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur, Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents Connected With D.B. Civil Writ Petition No. 10730/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents D.B. Civil Writ Petition No. 10740/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus [2025:RJ-JP:28752-DB] (2 of 4) [CW-10722/2021] 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents D.B. Civil Writ Petition No. 10741/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents D.B. Civil Writ Petition No. 10743/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents [2025:RJ-JP:28752-DB] (3 of 4) [CW-10722/2021] D.B. Civil Writ Petition No. 10750/2021 Mukesh Yadav, Son Of Shri Gopal Lal Yadav, Aged About 37 Years, Having His Address At 23, Shir Sagar Colony, Goliawas, Mansarovar, Jaipur 302020 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 2. Union Of India, Through Chairman, Central Board Of Direct Taxes, Ministry Of Finance, North Block, Secretariat Building, New Delhi ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Mr. Rohan Chatter & Mr. Apeksha Bapna For Respondent No.1 For Respondent No.2 : : Mr. Siddharth Bapna with Mr. Sarvesh Jain & Mr. Meyhul Mittal Mr. Sandeep Pathak HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 29/07/2025 1. When this bunch of petitions were taken up in pre-lunch session, Mr. Siddharth Ranka, counsel for petitioner submitted that the law as laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd., Vs. Assistant Commissioner of Income Tax, Central Circle 1 (1), Maharashtra, Central Board of Direct Taxes, Interim Board (Settlement Commission), New Delhi, Union of India1 would squarely cover the issue in these petitions. 1 2024(4)TMI 204-Bombay High Court [2025:RJ-JP:28752-DB] (4 of 4) [CW-10722/2021] 2. Mr. Siddharth Bapna, counsel for respondent No.1 requested the matters be passed over to post-lunch session so that he can consider the petitions and take instructions. 3. Post-lunch session, Mr. Siddharth Bapna on instructions stated that all petitions except D.B. Civil Writ Petition No.10735/2021 would be covered by law laid down in Sar Senapati Santaji Ghorpade Sugar Factory Ltd. (supra), which was authored by one of us (Chief Justice). 4. Therefore, the notices, all of which are dated 08th March 2021, impugned in these six petitions (CWP Nos.10722/2021, 10730/2021, 10740/2021, 10741/2021, 10743/2021 and 10750/2021), are quashed and set aside keeping open all rights and contentions of the parties. Application filed before the Interim Board be considered and disposed in accordance with law. 5. Petitions disposed. 6. Copy of this order be placed in each connected file. (ANAND SHARMA),J (K.R. SHRIRAM),CJ N. Gandhi-Daksh/42, 43 & 45-48