[2026:RJ-JP:27355-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Writ Miscellaneous Application No. 426/2026 URN: WMAP / 809U / 2026 Avinash Sogani S/o Jiwan Dhar Jain, Aged About 34 Years, R/o 848, Mahaveer Nagar, 1St Kota, Rajasthan-324005. ----Petitioner Versus Income Tax Officer, Ito Ward -2(2), Kota, Dainik Navjyoti, Rawat Bhata Road, Kota, Rajasthan- 324009. ----Respondent For Petitioner(s) : Mr. Parth Vashistha for Mr. Shantanu Sharma For Respondent(s) : HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 17/07/2026 1. Applicant is before us seeks recalling of the order dated 01.09.2025 and consequently restoration of the respective writ petitions to their original numbers for adjudication on merits in light of the amendment which was introduced by the Finance Act, 2026. 2. At the very threshold learned counsel for the applicant has can- didly pointed out that similar application filed in certain other matters was disposed of by Co-ordinate Bench of this Court, vide order dated 01.07.2026, which reads as under:- "1. The Department has filed an application for recalling of the order passed by us whereby the writ petition was disposed of. It is stated that as the Hon'ble Supreme Court has set aside the orders passed in appeal on 10.04.2026 in the case of Income Tax Officer, Ward 2(1), Chandi- garh & Ors. vs. Tej Pratap Singh (Diary No.2196/2026), the orders may be recalled. [2026:RJ-JP:27355-DB] (2 of 2) [WMAP-426/2026] 2. The orders passed by this Court dated 01.09.2025 in the concerned writ petition has been challenged in appeal before the Hon'ble Supreme Court and the SLPs are still pending. In these circumstances, therefore, mainly on the basis of another order passed in relation to another case, this court would not recall its earlier order. As the SLP against the order passed by this Court is pending before the Hon'ble Supreme Court, the application is thus found to be misconceived. 3. In view of the judgment passed by the Hon'ble Supreme Court on 10.04.2026, the Department may move appropriate application for dis- posal of the SLPs and if a similar order is passed by the Hon'ble Supreme Court, the writ petitions would automatically stand revived or revival order may be sought from the Court. 4. Accordingly the present miscellaneous application is dismissed with the aforesaid observations. 5. However, it is being prayed by the learned counsel for the appli- cant(s) that they may be allowed to file photocopy of the certified copy originally filed and the certified copies may be allowed to be handed over back to the applicant(s) for filing subsequently as and when re- quired. 6. The prayer made is allowed. 7. All other application(s), if any, stand disposed of." 3. Apropos, learned counsel for the applicant submits that this appli- cation be also disposed of accordingly. 4. In view of the aforesaid statement made by learned counsel for the applicant, the above titled application is also disposed of in terms of order dated 01.07.2026, as above. (MANEESH SHARMA),J (ARUN MONGA),J 17/RACHNA