[2025:RJ-JP:13297-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1361/2025 Babu Lal Gurnani S/o Rewa Chand Gurnani, Aged About 61 Years, R/o A-1, Saket Colony, Adarsh Nagar, Jaipur. ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance Government Of India, North Block, New Delhi. 2. Deputy Commissioner Of Income Tax, Central Circle - 3, Jaipur, 418, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. 3. Director General Of Income - Tax (Investigation), Rajasthan, New Central Revenue Building, B.d. Road, Statue Circle. Jaipur. ----Respondents D.B. Civil Writ Petition No. 1374/2025 Babu Lal Gurnani S/o Rewa Chand Gurnani, Aged About 61 Years, R/o A-1, Saket Colony, Adarsh Nagar, Jaipur, 302004. ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi-110 001. 2. Deputy Commissioner Of Income Tax, Central Circle-3, Jaipur, 418, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, 302005 3. Director General Of Income-Tax (Investigation), Rajasthan, New Central Revenue Building, B.d. Road, Statue Circle, Jaipur-302005 ----Respondents D.B. Civil Writ Petition No. 1379/2025 Babu Lal Gurnani S/o Rewa Chand Gurnani, Aged About 61 Years, R/o A-1, Saket Colony, Adarsh Nagar, Jaipur, 302004. [2025:RJ-JP:13297-DB] (2 of 3) [CW-1361/2025] ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi-110 001. 2. Deputy Commissioner Of Income Tax, Central Circle-3, Jaipur, 418, 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur, 302005 3. Director General Of Income-Tax (Investigation), Rajasthan, New Central Revenue Building, B.d. Road, Statue Circle, Jaipur-302005 ----Respondents For Petitioner(s) : Mr.Dharan Gandhi with Mr.Mohit Kumar Soni for Mr.Jatin Harjai For Respondent(s) : Ms.Nidhi Khandelwal with Ms.Anshu Kanwar Mr.Meyhul Miittal for Mr.Siddharth Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 25/03/2025 1. Learned counsel for the petitioner after arguing at some length is not pressing the petitions with liberty to approach the departmental authorities raising an issue that the notice is time barred. 2. The writ petitions are disposed of as not pressed with liberty as prayed for. 3. There is no doubt in the eventuality of such an issue being raised, the same would be dealt with expeditiously in accordance with law. [2025:RJ-JP:13297-DB] (3 of 3) [CW-1361/2025] 4. Needless to say, the petitioner shall be at liberty to avail remedies in accordance with law in case need so arises. 5. All pending applications stand disposed of. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/1, 2 & 5