HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 11787/2024 Sharda Devi Chhajer W/o Shri Jatan Lal Chhajer, Aged About 57 Years, Chhajer Niwas, Suswani S.t.d/ P.c.o. Ke Pass, New Lane Gangashahar, Bikaner - 334001 (Rajasthan).

----Petitioner Versus

1. The Income Tax Officer, Ward 1(1), Income Tax Office, Rani Bazar, Bikaner - 334001 (Rajasthan).

2. Principal Commissioner Of Income Tas-Z, Aaykar Bhawan, Paota C Road, Jodhpur - 342010 (Rajasthan).

----Respondents Connected With D.B. Civil Writ Petition No. 13309/2022 Arun Choudhary S/o Shri Paras Mal Choudhary, Aged About 46 Years, Resident Of A-228, R.k. Colony, Bhilwara 311001 (Rajasthan). ----Petitioner Versus

1. Union Of India, Through Secretary (Revenue), Ministry Of Finance, North Block, New Delhi.

2. Principal Chief Commissioner Of Income Tax, Jaipur Central Revenue Building, B.d. Road, Jaipur.

3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).

4. Central Board Of Direct Taxes, Through Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 3381/2023 Vaishali Dang D/o Chander Mohan Vohra, Aged About 48 Years, Resident Govardhan Vilas, Bali