BITTHAL DAS MAHESWARI S/O LATE BALKISHAN MAHESHWARI vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/12362/2021HC RajasthanRJHC02071890202120 May 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL3 pages

AI SummaryAllowed

What did the High Court hold?

The High Court, acknowledging the joint submission of the parties that the issue is squarely covered by a prior Division Bench order in Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax, allowed these petitions in similar terms. The court's decision is based on the principle of following precedent, specifically the order dated 19.03.2024. The operative direction is that the petitions are allowed, and the liberty granted in the Shyam Sunder Khandelwal case is extended to the petitioners in these matters. The judgment does not specify the exact nature of the liberty granted in the precedent case, nor does it detail the specific relief granted to each petitioner. No issues were expressly left undecided; the decision was based on the applicability of the prior judgment.

What were the facts?

These are multiple writ petitions filed before the Rajasthan High Court, Jaipur Bench, by various petitioners including Bimla Kumari Hirawat, Mahendra Verma, Kailash Chand Hirawat, Prakash Chand Hirawat, Kalpana Khatoria, and Bitthal Das Maheswari. The common respondent in all these petitions is the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The petitions challenge 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 the provided text. The procedural history is limited to the fact that these petitions have reached the High Court for adjudication.

What were the issues?

The primary issue before the High Court was whether the petitions should be allowed in terms similar to a previous common order passed by a Division Bench of the same court. The parties jointly submitted that the issue raised in these petitions is squarely covered by the order dated 19.03.2024 in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax (D.B.Civil Writ Petition No.18363/2019 and other connected writ petitions). The Assessee's contention, implied by their joint submission, is that their cases are identical to the Shyam Sunder Khandelwal case and thus should be decided accordingly. The Revenue's contention, also implied by the joint submission, is that they agree the issue is covered by the precedent. No specific arguments or reliance on authorities by either side are recorded beyond this joint submission.

AI-generated summary — verify with the full judgment below

[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 Learned counsel for the parties jointly submit that the issue raised in these petitions is squarely covered by common order dated 19.03.2024 passed by Division Bench of this Court in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax (D.B.Civil Writ Petition 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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