Research › Search › Judgment

High Court of Rajasthan · body

2025 DAILYLAW 40447 (RAJ)

SMT. SITA DEVI W/O SHRI DHARMENDRA HARIJAN v. DEPUTY COMMISSIONER, INCOME TAX (BENAMI TRANSACTION)

CW/1844/2020 · 2025-10-14

Avneesh Jhingan, Praveer Bhatnagar

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

[2025:RJ-JP:41827-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1844/2020 Smt. Sita Devi W/o Shri Dharmendra Harijan, Aged About 30 Years, R/o Village-Sanvarad, Tehsil-Ladnu, District-Nagaur, Rajasthan ----Petitioner Versus 1. Deputy Commissioner, Income Tax (Benami Transaction), And Initiating Officer Under The Prevention Of Benami Transaction Act 2016, Room No. 2500, Statue Circle, Ncrb, Income Tax Office, Jaipur 2. Union Of India, Through Its Secretary, Income Tax Department, Government Of India, New Delhi 3. Adjudicating Authority, Under The Prohibition Of Benami Property Transaction Act-1988, Room No.26, 4Th Floor, Jeevan Deep Building, Parliament Street, New Delhi- 110001 4. Smt. Raj Kanwar W/o Late Shri Anandpal Singh, R/o Dayanand Colony, Ladnu, District-Nagaur ----Respondents For Petitioner(s) : Mr. Samarth Kumar Jain with Mr. Amit Yadav for Mr. Ajay Kumar Jain For Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Ms. Tanushka Saxena, Ms. Chinki Choudhary HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 14/10/2025 AVNEESH JHINGAN, J:- 1. This writ petition is filed challenging the attachment of property by respondents No.1 and 3 in the proceedings under the Prohibition of Benami Property Transaction Act, 1988. [2025:RJ-JP:41827-DB] (2 of 2) [CW-1844/2020] 2. Learned counsel for the respondent at the outset raises a preliminary objection that the petitioner has a statutory remedy of appeal. The order dated 14.02.2023 passed by this Court in D.B. Civil Writ Petition No.1844/2020 of the petitioner herself is relied upon, wherein in a challenge to attachment of property, the petitioner was relegated to the remedy of appeal. 3. Learned counsel for the petitioner in view of the objections raised by the counsel for the respondent, submits that petitioner shall avail the remedy of appeal, however, the delay in filing the appeal be condoned. 4. It is further prayed that the interim protection granted vide order dated 15.09.2021 be extended. 5. The petitioner has statutory remedy of appeal. The petition is disposed of with liberty to petitioner to approach the Appellate Authority. The writ petition is pending since 2020 and there is an interim protection granted vide order dated 15.09.2021 which is operational till date. 6. Taking into account that petition is pending for almost five years. In the eventuality of the petitioner filing an appeal within four weeks from today, the appellate authority shall consider the same on merits in accordance with law. The interim protection granted vide order dated 15.09.2021 shall continue till the filing of the appeal and week thereafter. (PRAVEER BHATNAGAR),J (AVNEESH JHINGAN),J Chandan/16