RAJESH KUMAR JAIN LEGAL HEIR OF LATE SHRI KAILASH CHAND JAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/2548/2021HC RajasthanRJHC02014575202108 February 2024Author: AVNEESH JHINGAN,SHUBHA MEHTA3 pages
AI SummaryRemanded

What did the High Court hold?

The Rajasthan High Court, Bench at Jaipur, disposed of the four writ petitions by a common order. The Court noted that the petitions had been pending for over two years. Recognizing that 'much water has flown' during this period, the Court directed Respondent No. 2 (Deputy Commissioner of Income Tax, Central Circle, Kota) to consider and decide the petitioner's representation for the release of the seized cash. This decision was to be made as expeditiously as possible, but not later than eight weeks from the date of the order (08/02/2024). To further expedite the process and avoid further delays, the Court also directed the petitioner to appear in the office of Respondent No. 2 on 15.02.2024 at 11:00 AM. The Court did not delve into the merits of releasing the cash or the validity of the seizure itself, focusing solely on ensuring the pending representation is adjudicated.

What were the facts?

These four writ petitions were filed by various individuals and an entity, M/s Manak Chand Kailash Chand Saraf, and related parties, against Income Tax Officers and Deputy Commissioners of Income Tax in Kota. The petitions were filed in 2021. The primary factual basis for the petitions stems from a search and seizure operation conducted at the residential premises of one of the petitioners, during which cash amounting to Rs. 50,00,000/- was seized, along with other documents. The petitioners' grievance is that their representation dated 29.05.2018, seeking the release of the seized cash, has not been decided by the respondents. The writ petitions were filed seeking directions for the release of this cash.

What were the issues?

1. Whether the respondent authorities are obligated to decide the representation for the release of seized cash within a reasonable timeframe, and if so, what is that timeframe? (Question of law and fact, concerning principles of natural justice and administrative efficiency). Assessee's Contention: The petitioners argued that their representation dated 29.05.2018 for the release of seized cash has been pending for an unreasonable period, and they are seeking a direction from the Court to compel the respondents to decide this representation expeditiously. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the delay in deciding the representation or the merits of releasing the seized cash. The focus of the order is on directing the decision of the pending representation.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2024:RJ-JP:6639-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1500/2021 M/s Manak Chand Kailash Chand Saraf, Chouth Mata Bazar, Kota Through Its Partner Sh. Rajesh Kumar Jain S/o Late Shri Ramesh Chand Jain Aged About 51 Years Residing At Kothi Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward, 2(3), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents Connected With D.B. Civil Writ Petition No. 1502/2021 Vidhya Devi Jain W/o Late Shri Ramesh Chand Jain, Aged About 74 Years, Residing At Kothi Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward 2(1), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents Connected With D.B. Civil Writ Petition No. 1504/2021 Manoj Kumar Jain S/o Late Shri Ramesh Chand Jain, Aged About 52 Years, Residing At 1-Ka-25, Vigyan Nagar, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward, 2(1), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents Connected With D.B. Civil Writ Petition No. 2548/2021 [2024:RJ-JP:6639-DB] (2 of 3) [CW-1500/2021] Rajesh Kumar Jain Legal Heir Of Late Shri Kailash Chand Jain, Aged About 51 Years, Residing At Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle, Ncr Building, Rawatbhata Road, Kota. ----Respondent For Petitioner(s) : Mr. Prakul Khurrana Mr. Sanjay Jhanwar Mr. Rajat Sharma Mr. Aryan Singh Mr. Nilesh Sen For Respondent(s) : Mr. Siddharth Bapna Ms. Bhawana Laddha on behalf of Mr. Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 08/02/2024 AVNEESH JHINGAN, J(ORAL)

1.

These four petitions are being disposed of by common order as the facts and issues involved in these petitions are common.

2.

For convenience, the facts taken from D.B. Civil Writ Petition No.1500/2021, are being considered.

3.

There were search and seizure at the residential premises of the petitioner and cash worth Rs.50,00,000/- was seized by the search team along with other documents.

4.

During the pendency of the proceedings, application was filed for release of the cash seized. This petition was filed in the year 2021 seeking directions to the respondents for release of the

[2024:RJ-JP:6639-DB] (3 of 3) [CW-1500/2021] cash and the grievance raised is that the representation dated 29.05.2018 for releasing of the seized cash has not decided.

5.

The petition is pending for more than two years, much water has flown. The petition is disposed of at this stage directing the respondent No.2 to consider and decide the representation of the petitioner as expeditiously as possible not later than eight weeks from today. To avoid any further delay, let the petitioner through its representative appear in the office of the respondent No.2 on 15.02.2024 at 11:00 AM. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J LAKSHYA/CHANDAN/79-80,115-116

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