SHAKEEL KHAN S/O SHABBIR KHAN vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

CW/10810/2023HC RajasthanRJHC02047703202308 July 2024Author: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petitions were not pressed by the petitioners. The court granted the petitioners liberty to raise all the issues that were raised in the writ petitions in the appeal that has been preferred against the re-assessment order. The court also noted that if a request is made to the Chief Commissioner Income-Tax for expeditious disposal of the appeal, it shall be considered in accordance with law. The appellate authority will attempt to decide the appeal as expeditiously as possible, considering the facts of the case. No specific finding was given on the merits of the issues that were to be raised in the appeal, as the petitions were disposed of as not pressed. The operative direction was to dispose of the petitions as not pressed with liberty to pursue the appeal.

What were the facts?

The petitioners, Shakeel Khan and Shabbir Khan, filed writ petitions before the Rajasthan High Court, Jaipur Bench. These petitions challenged certain orders or actions by the Income Tax Department, including the Principal Chief Commissioner of Income Tax, Rajasthan, Jaipur, the Deputy Commissioner of Income Tax, and the National Faceless Assessment Centre. The specific assessment years and the exact nature of the orders under challenge are not detailed in the provided text. However, the procedural history indicates that during the pendency of these writ petitions, the petitioners preferred an appeal against a re-assessment order. Consequently, the petitioners sought to withdraw their writ petitions with liberty to raise all the issues in the pending appeal and requested expeditious disposal of the appeal.

What were the issues?

1. Whether the writ petitions are maintainable in light of the pendency of an appeal against the re-assessment order. (Question of law) 2. Whether the petitioners should be granted liberty to raise all issues from the writ petitions in the pending appeal. (Question of mixed law and fact) 3. Whether the appellate authority should be directed to decide the appeal expeditiously. (Question of procedure) Assessee's contentions: The petitioners' counsel submitted that an appeal has been preferred against the re-assessment order during the pendency of the writ petitions. They are not pressing the present petitions and seek liberty to raise all issues in the appeal. They also prayed for an expeditious decision by the appellate authority. Revenue's contentions: The judgment does not record any specific contentions from the revenue's side regarding the maintainability of the petitions or the prayer for expeditious disposal. The revenue was represented by counsel, but their arguments are not detailed.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:28251-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10810/2023 Shakeel Khan S/o Shabbir Khan, 10, Rajhans Colony, Brahmpuri, Jaipur-302002, Rajasthan ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax, Income Tax Department, Ward-5 (1), New Central Revenue Building, Jaipur. 3. National Faceless Assessment Centre, Ministry Of Finance, Income Tax 2Nd Floor, E-Ramp, Jawahar Nehru Stadium, New Delhi. ----Respondents Connected With D.B. Civil Writ Petition No. 10839/2023 Shabbir Khan S/o Late Shri Nasib Khan, 10, Rajhans Colony, Brahmpuri, Jaipur-302022, Rajasthan ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax, Income Tax Department, Circle- 4, New Central Revenue Building, Jaipur. 3. National Faceless Assessment Centre, Ministry Of Finance, Income Tax 2Nd Floor, E-Ramp, Jawahar Nehru Stadium, New Delhi. ----Respondents For Petitioner(s) : Mr. P.K. Kasliwal For Respondent(s) : Mr. Sandeep Pathak Ms. Jaya P. Pathak [2024:RJ-JP:28251-DB] (2 of 2) [CW-10810/2023] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 08/07/2024 Learned counsel for the petitioners fairly submits that during pendency of the petition, an appeal has been preferred against the re-assessment order. The present petitions are not being pressed with liberty to raise all the issues raised in the petitions in appeal. Further prayer is made that the appellate authority be directed to decide the appeal expeditiously. The petitions are disposed of as not pressed with liberty as prayed for. There is no doubt in the eventuality of a request being made to the Chief Commissioner Income-Tax with regard to expeditious disposal of the appeal, the same shall be considered in accordance with law and an attempt shall be made by the appellate authority to decide the appeal as expeditiously as possible in the facts of the case.

(ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /07-08

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