HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Misc. Application No.182/2025 IN 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. Civil Misc. Application No.216/2025 IN D.B. Review Petition (Writ) No. 67/2025 (2 of 3) [WRW-36/2025] IN D.B. Special Appeal (Writ) No.1325/2019 IN 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 (3 of 3) [WRW-36/2025] Order 09/01/2026 Heard on the applications under Section 5 of the Limitation Act for condonation of delay in filing the review petitions. For the reasons mentioned in the applications, the same are allowed. The delay in filing the review petitions are condoned. (SAMEER JAIN),J (INDERJEET SINGH),J MG/5-6(2)