PRAMOD KOTAHWALA, S/O G.D. KOTAHWALA vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, DGIT (INVESTIGATION)

CW/7160/2024HC RajasthanRJHC02038427202411 July 2024Author: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the writ petition as not pressed, granting the petitioner the liberty to avail remedies in accordance with law. The court also granted the petitioner liberty to make a request to the Chief Commissioner of Income-Tax for seeking expeditious disposal of the appeal. The court noted that in the event of such a request being made, it would be considered in accordance with law. The judgment does not decide any substantive issues related to income tax law, as the petition was withdrawn. No specific finding on any substantive issue was made, and no ratio decidendi for future cases on income tax matters can be derived. The operative direction was to dispose of the petition as not pressed with liberty granted.

What were the facts?

The petitioner, Pramod Kotahwala, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various income tax authorities, including the Principal Chief Commissioner of Income Tax and the Deputy Commissioner of Income Tax. The writ petition was filed challenging an order or action by these authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner argued the case at length before the court.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to avail other remedies in accordance with law? (Question of procedure) 2. Whether the Appellate Authority should be directed to decide the appeal in a time-bound manner? (Question of procedure) Contentions: Assessee (Petitioner): The petitioner, after arguing at some length, sought to withdraw the petition with liberty to avail remedies in accordance with law. A further prayer was made for a direction to the Appellate Authority to decide the appeal in a time-bound manner. Revenue (Respondents): No specific contentions are recorded for the respondents in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:29012-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7160/2024 Pramod Kotahwala, S/o G.d. Kotahwala, Aged About 74 Years, R/o Kotahwala Building, Kotahwala Market, Tripolia Bazar, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Dgit (Investigation), New Central Revenue Building, Bhagwan Das Road, Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax, Central Circle-2, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan, 302005. 3. Assistant Commissioner Of Income Tax, Central Circle-2, Room No. 410, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan, 302005 ----Respondents For Petitioner(s) : Mr. Bipin Gupta Mr. Tushar Pareek For Respondent(s) : Mr. Siddharth Bapna Mr. Meyhul Mittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 11/07/2024 Learned counsel for the petitioner after arguing at some length, is not pressing the petition with liberty to avail remedies in accordance with law. Further prayer is made that the Appellate Authority be directed to decide the appeal in a time bound manner. The petition is disposed of as not pressed with liberty as prayed for.

[2024:RJ-JP:29012-DB] (2 of 2) [CW-7160/2024] The petitioner shall be at liberty to make a request to the Chief Commissioner of Income-Tax for seeking expeditious disposal of the appeal. There is no doubt in the eventuality of petitioner making a request for expeditious disposal, the same shall be considered in accordance with law. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /06

Recent GST High Court judgments

Search GST case law →