URBAN IMPROVEMENT TRUST vs. DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
CW/3397/2019HC RajasthanRJHC02014805201916 April 2019Author: VEERENDRA SINGH SIRADHANA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ application by maintaining the interim order dated February 13, 2019. The Court directed the Appellate Authority to adjudicate upon the pending appeal of the petitioner as expeditiously as possible, preferably within one month from the date of receipt of a copy of the order. The parties were directed to appear before the Appellate Authority on May 2, 2019, and the Appellate Authority was to decide the pending appeal within one month thereafter. The Court did not explicitly rule on the merits of the case or the applicability of the Supreme Court's decision to the petitioner's specific claim under Sections 11 and 15, but rather focused on expediting the appellate process.

What were the facts?

The petitioner, Urban Improvement Trust (UIT), Kota, filed a writ petition challenging an action by the Deputy Commissioner of Income Tax (Exemption Circle), Jaipur. The respondents, including the Deputy Commissioner, Commissioner of Income Tax (Exemption), and Central Board of Direct Taxes, sought vacation of an interim order dated February 13, 2019. The respondents argued that the issue was settled by the Supreme Court in Income Tax Officer & Ors. Vs. Urban Improvement Trust & Ors. The petitioner countered that their claim was not under Section 10(20) of the Income Tax Act, 1961, but under Sections 11 and 15. They also referred to a previous order by a Coordinate Bench in a similar case, seeking expedited adjudication of their pending appeal.

What were the issues?

1. Whether the controversy raised in the writ application is no longer res integra in view of the Apex Court's decision in Income Tax Officer & Ors. Vs. Urban Improvement Trust & Ors. (AIR 2018 SC 5085)? (Question of law) Assessee's Contentions: - The petitioner's claim is not under Section 10(20) of the Income Tax Act, 1961, but under Sections 11 and 15 of the Act of 1961. - Relied on a Coordinate Bench order in Urban Improvement Trust, Kota Vs. Assistant Commissioner of Income Tax & Ors. (SBCWP No. 18418/2015) for maintaining interim protection and seeking expedited adjudication of the pending appeal. Revenue's Contentions: - The controversy is no longer res integra due to the Supreme Court's decision in Income Tax Officer & Ors. Vs. Urban Improvement Trust & Ors. (AIR 2018 SC 5085).

Which sections of the Income-tax Act were involved?

Section 10(20),Section 11,Section 15

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 3397/2019 Urban Improvement Trust, Kota, Urban Improvement Trust Building, Cad Circle, Kota(Rajasthan) Through Its Authorised Signatory Parmanand Goyal ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Exemption Circle, Jaipur, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur, Rajasthan 302015. 2. Commissioner Of Income Tax (Exemption), Income Tax Office, Kailash Heights, 3Rd Floor, Lal Kothi Scheme, Jaipur 302015. 3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Delhi-110001. 4. Punjab National Bank, Shastri Nagar, Dadabari, Kota, Rajasthan- 324009 Through Branch Manager ----Respondents For Petitioner(s) : Mr. Sanjay Jhanwar For Respondent(s) : Mr. Sameer Jain HON'BLE MR. JUSTICE VEERENDR SINGH SIRADHANA

Order 16/04/2019 Mr. Sameer Jain, learned counsel on behalf of the respondents while instituting an application seeking vacation of interim order dated 13th February, 2019, contended that the controversy raised in the instant writ application is no more res- integra in view of adjudication made by Apex court of the land in the case of Income Tax Officer & Ors. Vs. Urban Improvement Trust & Ors.: AIR 2018 SC 5085. Responding to the plea learned counsel for the petitioner contends that the fact as to the opinion and adjudication supra,

(2 of 2) [CW-3397/2019] Commissioner of Income Tax & Ors.: SBCWP No. 18418/2015, contending that while maintaining the interim protection to the petitioner the pending appeal may be ordered to be adjudicated upon within a time frame, by Appellate Authority. Having considered the rival submissions put forth and nature of grievance raised; it will be in the fitness of things that pending appeal of the petitioner is adjudicated upon by the Appellate Authority within a time frame. Accordingly, while maintaining the interim order dated 13th February, 2019, made by this Court; the present writ application is disposed off with a direction to the Appellate Authority to adjudicate upon the pending appeal as expeditiously as possible; preferably, within a month from the date of receipt of copy of this order is presented. It is informed that no specific date has been fixed before the Appellate Authority. Accordingly, parties are directed to appear before the Appellate Authority on 2nd May, 2019. The Appellate Authority would do the needful to determine the pending appeal within a month thereafter. (VEERENDR SINGH SIRADHANA),J Pooja /84

More judgments on Section 10(20)

All 163 judgments and leading authorities on Section 10(20) →

Recent GST High Court judgments

Search GST case law →