[2026:RJ-JP:947-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Review Petition (Writ) No. 36/2025 IN D.B. Special Appeal (Writ) No.1404/2019 IN S.B. Civil Writ Petition No.11295/2018 Deputy Commissioner Of Income Tax, (Benami Transaction) And Initiating Officer Under The Prevention Of Benami Transactions Act, 2016, Room No. 250, Statue Circle, Ncrb, Income Tax Office, Jaipur. ----Petitioner Versus 1. M/s Vibhuti Integrated Finance Private Limited, 3Rd Floor Madhav Plaza, District Shopping Centre, Sahakar Marg, Opp. Near J.p. Phatak, Jaipur Through Its Director Shri Avinash Modi Son Of Shri Arun Kumar Modi, Resident Of A-21, Sadul Ganj, Bikaner, At Present Resident Of Room No. 3, 3Rd Floor, Madhav Plaza, District Shopping Center, Sahakar Marg, Jaipur. 2. Shri Avinash Modi Son Of Shri Arun Kumar Modi, Resident Of A-21, Sadul Ganj, Bikaner, At Present Resident Of Room 3, 3Rd Floor, Madhav Plaza, District Shopping Center, Sahakar Marg, Jaipur. 3. Adjudicating Authority, Under The Prohibition Of Benami Property Transaction Act, 1988, Room No. 26, 4Th Floor, Jeevan Deep Building, Parliament Street, New Delhi. 110001 4. Union Of India, Through Its Secretary, Income Tax Department, Government Of India, New Delhi. ----Respondents Connected With D.B. Review Petition (Writ) No. 67/2025 IN D.B. Special Appeal (Writ) No.1325/2019 IN [2026:RJ-JP:947-DB] (2 of 3) [WRW-36/2025] S.B. Civil Writ Petition No.2915/2019 Deputy Commissioner Of Income Tax (Benami Prohibition), Jaipur And Initiating Officer, Office At Room No. 250, New Central Revenue Building, Income Tax Office, Statue Circle, Jaipur ----Petitioner Versus 1. Niharika Jain W/o Shri Andesh Jain, Aged About 39 Years, R/o Sawan, Shiv Marg, Banswara-327001. 2. Ashok Jain S/o Shri Madan Lal Jain, Aged About 59 Years, R/o Sawan, Shiv Marg, Banswara-327001. 3. Smt. Someshwari Jain W/o Shri Ashok Jain, Aged About 58 Years, R/o Sawan, Shiv Marg, Banswara-327001. 4. Smt. Sheela Devi Jain W/o Shri Vinod Kumar Jain, Aged About 48 Years, R/o Sawan, Shiv Marg, Banswara- 327001. 5. Motiya Dodiyar, S/o Shri Wesiya Bheel, Aged About 56 Years, R/o Village Borda Tehsil Ghantol, Distt. Banswara 327021. 6. Union Of India, Through Its Secretary, Income Tax Department, Government Of India, New Delhi. 7. Adjudicating Authority, The Prohibition Of Benami Property Transaction Act, 1988, Office At Room No-26, 4Th Floor, Jeevan Deed Building, Parliament Street, New Delhi-110001 ----Respondents For Petitioner(s) : Mr. Siddharth Bapna. For Respondent(s) : Mr. M.M. Ranjan, Senior Counsel assisted by Mr. Rohan Agarwal. Mr. Praveen Singh Rajawat. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE SAMEER JAIN Order 09/01/2026 [2026:RJ-JP:947-DB] (3 of 3) [WRW-36/2025] Heard on review petitions filed for recalling the order dated 31.08.2022 passed by Division Bench of this Court. Counsel for the petitioner submits that D. B. Special Appeal (Writ) Nos.1404/2019 & 1325/2019 were decided on 31.08.2022 in view of the order passed by the Hon’ble Supreme Court in the matter of “Union of India versus Ganpati Dealcom (P.) Ltd.” Counsel further submits that the review petitions in the matter of Union of India (supra) has been allowed by the Hon’ble Supreme Court vide order dated 18.10.2024 and the original order has been recalled. In that view of the matter, the review petitions are allowed and the order dated 31.08.2022 in both the review petitions is recalled. D. B. Special Appeal (Writ) Nos.1404/2019 & 1325/2019 are restored to their original number. Office to proceed further. (SAMEER JAIN),J (INDERJEET SINGH),J MG/5-6(1)