[2026:RJ-JP:27135-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 946/2026 URN: CW / 2172U / 2026 Ashok Parwal (AY 2014-15) S/o Shri Radhey Shyam Parwal, Aged About 59 Years, R/o M-57, Mahesh Colony, Tonk Phatak, Lal Kothi, Jaipur, Rajasthan-302015 ----Petitioner Versus Assistant Commissioner of Income Tax, Central Circle-4, 416, 4th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur, Rajasthan ----Respondent For Petitioner(s) : Mr. Vedant Agrawal (through VC) For Respondent(s) : Mr. Siddharth Bapna HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 16/07/2026 1. The petitioner, inter alia, seeks quashing of show cause notice dated 06.02.2025 and consequential order dated 21.11.2025 passed by Assistant Commissioner of Income Tax Central Circle, Jaipur, issued under Section 153C of Income Tax Act, 1961. 2. Learned counsel for both the parties are ad idem that the matter involving similar controversy has already been disposed of vide an order dated 09.03.2026 in D.B. CWP No.1486/2026 which reads as under:- "Learned counsel for the petitioner submits that the controversy involved in the present matter is under consideration before the Hon’ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SLP No. 31711/2025, in which the following order was passed on 08.12.2025: “1. Issue notice. 2. Dasti service, in addition, is permitted. 3. Tag with SLP(C) No. 33392 of 2025. [2026:RJ-JP:27135-DB] (2 of 2) [CW-946/2026] 4. In the meantime, the proceedings before the Adjudicating Authority shall remain stayed insofar as Section 153C of the Income Tax Act, 1961 is concerned including the order impugned passed by the High Court.” 2. Learned counsel for the petitioner submits that the proceedings before the Adjudicating Authority, insofar as they pertain to Section 153C of the Income Tax Act, 1961, including the impugned order under consideration before this Hon’ble Court in the present case, have been stayed by the Hon’ble Apex Court. It is, therefore, prayed that similar protection be extended in the present petition as well. Learned counsel further fairly submits that the outcome of the petition shall be governed by the outcome of the said SLP and, thus, subject to such outcome, the petition may be disposed of while extending the aforesaid protection. 3. Learned counsel for the respondent fairly submits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event this petition is disposed of, the same may be made subject to the final outcome of the aforesaid SLP. 4. Having considered the submissions made at the Bar, this Court is of the clear opinion that once the narrow compass of the issue is being directly adjudicated by the Hon’ble Apex Court in pursuance of the litigation undergone by the parties pertaining to Section 153C of the Income Tax Act, 1961, it would be appropriate to dispose of the present writ petition by extending the same protection as granted by the Hon’ble Apex Court. 5. Accordingly, it is directed that the Adjudicating Authority shall not proceed with any proceedings under Section 153C of the Income Tax Act, 1961 against the petitioner, as also consequential order(s), if any, including giving effect to any impugned orders, for so long as the interim protection granted by the Hon’ble Apex Court continues to operate. The outcome of SLP No. 31711/2025(tagged with SLP(C) No. 33392/2025) shall govern the outcome of the present petition. 6. The instant writ petition is disposed of accordingly. 7. Pending application(s), if any, shall also stand disposed of. 3. Apropos both counsel submit that this writ petition be also disposed of accordingly. 4. In view of the aforesaid statement, the instant writ petition is disposed of in terms of order dated 09.03.2026. 5. All pending application(s), also stand disposed of. (MANEESH SHARMA),J (ARUN MONGA),J DEEPA-52