DEPUTY COMMISSIONER OF INCOME TAX v. M/S. MANGLAM BUILD DEVELOPERS LIMITED
WRW/17/2025 · 2026-02-12
Inderjeet Singh, Sameer Jain
Review Petitionbody2026
DailyLaw.ai
[ 2026 DAILYLAW 20696 (RAJ) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 20696 (RAJ) · dailylaw.ai ]
Judgment text
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[2026:RJ-JP:6822-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Review Petition (Writ) No. 17/2025 IN D.B. Special Appeal No.1228/2019 IN D.B. Civil Writ Petition No.15978/2017 Deputy Commissioner Of Income Tax, (Benami Transaction) And Initiating Officer Under The Prevention Of Benami Transaction Act-2016, Room No. 250, Statue Circle, Ncrb, Income Tax Office, Jaipur. ----Petitioner Versus
1. M/s. Manglam Build Developers Limited, (A Registered Companies Registered Under The Companies Act, 1956) Through Its Director, Shri Rambabu Agarwal S/o Shri Madan Lal Agarwal, Resident Of H-55, Jhakhreshwer Marg, Banipark, Jaipur.
2. Shri Rambabu Agarwal S/o Shri Madan Lal Agarwal, Resident Of H-55, Jhakhreshwer Marg, Banipark, Jaipur.
3. Union Of India, Through Its Secretary, Income Tax Department, Government Of India, New Delhi. ----Respondents Connected With D.B. Review Petition (Writ) No. 18/2025 IN D.B. Special Appeal Writ No.1520/2019 IN D.B. Civil Writ Petition No.13166/2019 Dy. Commissioner Of Income Tax, (Benami Transaction) And Initiating Officer Under The Prohibition Of Benami Property Transactions Act, 1988, Room No. 250, Statue Circle, Ncrb, Income Tax Office, Jaipur. ----Petitioner Versus Smt. Sanju Devi W/o Late Shri Naruram Meena, Ward No. 6, Famnawali Dhani, Deepawas, Via Ganeshwar, Tehsil Neem Ka Thana, District Sikar, Rajasthan. ----Respondent For Petitioner(s) : Ms. Tanushka Saxena on behalf of Mr. Siddharth Bapna. For Respondent(s) : Mr. Rohan Agarwal on behalf of Mr. M.M. Ranjan, Senior Counsel.
[2026:RJ-JP:6822-DB] (2 of 2) [WRW-17/2025] Mr. V.P. Mathur.
HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE SAMEER JAIN Order 12/02/2026 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.1228/2019 & 1520/2019 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.1228/2019 & 1520/2019 are restored to their original number. Office to proceed further.
(SAMEER JAIN),J (INDERJEET SINGH),J MG/3-4