HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3413/2023 Navjeevan Resorts And Holidays Private Limited, B-92, Rajdhani Anaj Mandi, Sikar Road, Jaipur Through Its Authorised Signatory Rajesh Kumar Gupta, S/o Shri Late Nand Kishore Khandelwal, Aged About 51 Years, R/o B-92, Rajdhani Anaj Mandi, Sikar Road, Jaipur. ----Petitioner Versus 1. Income Tax Officer, Ward 6(2), Jaipur, Ncr Building, Statue Circle, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Mr. Kanishk Singhal on behalf of Mr. Gunjan Pathak For Respondent(s) : Ms. Jaya P. Pathak on behalf of Mr. Sandeep Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PANKAJ BHANDARI Order 22/01/2025 1. Heard. 2. In view of the order passed by the Hon’ble Supreme Court in the case of Union of India & Others vs. Rajeev Bansal-2024 SCC Online 2693, we are not inclined to grant any relief insofar as issue of limitation is concerned. 3. It is also brought to our notice that during the pendency of this petition, the petitioner has taken recourse to various other (2 of 2) [CW-3413/2023] remedies including application for settlement under Vivad Se Vishwas Scheme, 2024 on 30.12.2024. 4. In view of the order passed by the Hon’ble Supreme Court and subsequent proceedings and remedy which has already been taken during the pendency of this petition, we are not inclined to proceed further in the petition. 5. This petition is disposed of reserving a liberty to the petitioner to pursue alternative remedies which he has already taken recourse to. We may hasten to add here that we are not expressing any opinion on merits except issue of limitation. (PANKAJ BHANDARI),J (MANINDRA MOHAN SHRIVASTAVA),CJ NAVAL KISHOR-HEENA/53