KAILASH CHAND HIRAWAT S/O KEWAL CHAND HIRAWAT vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/9530/2021HC RajasthanRJHC02055286202120 May 2024Author: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL3 pages

AI SummaryAllowed

What did the High Court hold?

The Division Bench of the Rajasthan High Court held that the issue raised in the present writ petitions was squarely covered by its common order dated March 19, 2024, in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax and other connected writ petitions. Consequently, the court allowed these petitions in similar terms as the precedent case. The judgment also grants liberty to the parties as stated in the Shyam Sunder Khandelwal order. The specific relief granted or the exact reasoning from the Shyam Sunder Khandelwal case is not detailed in this excerpt, but the operative direction is to allow the petitions based on the prior ruling. No issues were expressly left undecided.

What were the facts?

The judgment concerns multiple writ petitions filed by various individuals (Bimla Kumari Hirawat, Mahendra Verma, Kailash Chand Hirawat, Prakash Chand Hirawat, Kalpana Khatoria, and Bitthal Das Maheswari) against the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The petitioners are challenging orders or actions taken by the Income Tax Department. The specific assessment years and the exact nature of the orders under challenge are not detailed in this excerpt. The procedural history is limited to the fact that these petitions were filed before the High Court of Judicature for Rajasthan, Bench at Jaipur.

What were the issues?

The primary issue before the Division Bench of the Rajasthan High Court was whether the petitions were covered by a previous common order passed by the same court. The court had to decide if the facts and legal questions presented in these writ petitions were identical or analogous to those decided in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax. The petitioners, represented by their counsel, jointly submitted that the issue was squarely covered by the aforementioned order. The respondent revenue did not present any arguments contrary to this joint submission. The court was therefore tasked with determining the applicability of the precedent set in the Shyam Sunder Khandelwal case to the present petitions.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:23864-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9564/2021 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 76 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005. ----Respondent Connected With D.B. Civil Writ Petition No. 8982/2021 Mahendra Verma S/o Late Kanhaiyalal Verma, Aged About 72 Years, R/o A-207-208, Nagar Residency, Near Rungta Hospital, Malviya Nagar, Jaipur 302017 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 9530/2021 Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 82 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 11987/2021 Prakash Chand Hirawat S/o Late Kewal Chand Hirawat, Aged About 75 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus [2024:RJ-JP:23864-DB] (2 of 3) [CW-9564/2021] Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan-302005 ----Respondent D.B. Civil Writ Petition No. 8757/2021 Kalpana Khatoria Daughter Of Shri Satya Narain Saraf, Aged About 50 Years, Having Her Address At 208, Khatoria Bhawan, Balaji Ka Rasta, Ghat Gate, Jaipur 302005 In The State Of Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur Currently At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, Bhawani Singh Road, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 12362/2021 Bitthal Das Maheswari S/o Late Balkishan Maheshwari, Aged About 72 Years, R/o 57-C, Saraswati Villa, Vishnu Garden, Khokhawas, Tonk Road, Jaipur, Rajasthan 302018 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent For Petitioner(s) : Mr. Rajat Sharma for Mr. Sanjay Jhanwar, Sr. Adv. Ms. Vrinda Laichotia through VC For Respondent(s) : Mr. Siddarath Bapna Mr. Sarvesh Jain with Mr. Meyhul Miittal HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL

Order

[2024:RJ-JP:23864-DB] (3 of 3) [CW-9564/2021] 20/05/2024 No.18363/2019 and other connected writ petitions). Accordingly, these petitions are also allowed in similar terms with liberty as stated in that case. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ N.Gandhi/Anu /115-120

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