[2025:RJ-JP:5781-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3333/2020 Shiv Kumar Soni S/o Shri Naval Kumar Soni, Aged About 36 Years, Resident Of 348, Mangla Marg, Brahmpuri, Jaipur 302002. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle-3, Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents D.B. Civil Writ Petition No. 9485/2019 Subhash Pareta, Prop. M/s. Pareta Associates, Having Its Address At House No. 3/148, Ganesh Talab, Kota In The State Of Rajasthan ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 1, Kota Having Its Office At Central Revenue Building, Rawat Bhata Road, Kota 2. Commissioner Of Income Tax (Appeals), Kota Having Its Office At Central Revenue Building, Rawat Bhata Road, Kota 3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance Having Its Address At North Block, New Delhi Through Its Chairman ----Respondents For Petitioner(s) : Ms. Apeksha Bapna with Mr. Rohan Chatter for Mr. Siddharth Ranka For Respondent(s) : Mr. Siddharth Bapna with Mr. Rahul Kumar in 3333/2020 Mr. Aditya Doda with Mr. Parth Vashishtha for [2025:RJ-JP:5781-DB] (2 of 2) [CW-3333/2020] Mr. Shantanu Sharma in 9485/2019 HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 10/02/2025 1. These petitions are being decided by common order as the facts involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.3333/2020. 2. This petition is filed aggrieved of the order dated 07.02.2020 directing the petitioner to deposit 20% of the demand created. 3. While issuing notice of motion on 27.02.2020, interim protection was granted to the petitioner. 4. Without commenting upon merits of the case, taking into account that there is interim protection in favour of the petitioner since 2020 and for more than last four years, the appeal has not been decided, the petitions are disposed of with direction to the first Appellate Authority to decide the appeal within three months from the date of receipt of certified copy of this order. The interim protection shall continue till the appeal is heard. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /186 & 192