KANJANI MANOHARLAL BANSILAL HUF Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Mr. Tushar Hemani, the learned Senior Counsel assisted by Ms. Vaibhavi Parikh; Mr. Tirth Nayak, Mr. Vijay Ranjan, Darshan Gandhi, Mr. Avinash Poddar, Mr. Manish J. Shah, Mr. Tej Shah, Mr. Darshan R. Patel, Mr. Dhinal A. Shah, Mr. S. N. Divatia, Ms. Archana Acharya, Mr. B. S. Soparkar, Mr. Mohit Balani, Mr. Priyam Shah, Ms. Kamya Manit Shah, Mr. Hiren J. Trivedi, Ms. Shrunjal T. Shah, Mr. Sudhir M. Mehta with Ms. Shailee S. Mehta, Mr. Hitendra D. Rajput, Ms. Divya Agrawal, Mr. Vijay H. Patel, Mr. Jaimin A. Gandhi with Mr. Swapneshwar Goutam, Mr. Umaidsingh Bhati, Mr. Hardik P. Modh, Mr. Hardik V. Vora, Mr. Dilip L. Kanojiya, Mr. Jeet Jotangia, Mr. Jimi S. Patel, Mr. Aadit R. Sanjanwala, Mr. Nirav P. Shah, Mr. Apurva N. Mehta, Mr. Raj S. Tanna, Mr. Ketan H. Shah, Mr. Tarak Damani, Mr. Aditya A. Bihani, Ms. Noopur K. Dalal, Mr. Kunal B. Goyal, Mr. Nimit Y. Shukla, Mr. Udit D. Mehta, Mr. Abhishek M. Mehta, Mr. B. C. Thakkar, Mr. Jaimin R. Dave, Mr. Parv S. Gupta, Mr. Nirav C. Thakkar, Mr. S. P. Majmudar, Mr. Aditya A. Gupta, Mr. Mohit A. Gupta and Ms. Nupur D. Shah, the learned counsel appearing for the respective writ applicants in their respective writ applications and Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the Union of India; Mr. M. R. Bhatt, the learned Senior Counsel assisted by Mr. Karan Sanghani, the learned counsel; Mr. Varun K. Patel, the learned Senior Standing Counsel; Ms. Kalpana K. Raval, the learned Senior Standing Counsel with Mr. Nikunt K. Raval, the learned Standing Counsel appearing for the respondents - Revenue (Income Tax Department) in their respective writ applications.

(2.) All the captioned writ applications are ordered to be disposed of in view of the recent pronouncement of the Supreme Court in the case of Union of India and others vs. Ashish Agarwal (Civil Appeal No.3005 of 2022 and allied appeals decided on 4/5/2022). We quote the relevant observations made by the Supreme Court as under:

(3.) In view of the aforesaid, all the writ applications stand disposed of in terms of the aforesaid order passed by the Supreme Court.