SHIV SINGH SANKHLA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/20018/2024HC RajasthanRJHC01092950202427 January 2025Author: MANINDRA MOHAN SHRIVASTAVA,PRAMIL KUMAR MATHUR2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, acknowledging the prolonged pendency of the rectification application, was inclined to finally dispose of the writ petition. The Court directed that the rectification application, filed on 29.01.2022/31.06.2024, be decided one way or the other by the concerned authorities as expeditiously as possible. The preferred timeline for disposal was within a period of two months from the date of receipt of a copy of the order. The Court did not delve into the merits of the rectification application itself, focusing solely on ensuring its timely adjudication. No specific issue was left undecided, as the Court's direction was to decide the pending application.

What were the facts?

The petitioner, Shiv Singh Sankhla, filed a writ petition before the Rajasthan High Court at Jodhpur. The petition challenged the inaction of the revenue authorities in deciding an application seeking rectification of an order dated 23.07.2022. The petitioner had filed this rectification application on 29.01.2022/31.06.2024. The respondents include the Principal Commissioner of Income Tax, the Central Board of Direct Taxes, the National Faceless Assessment Centre, and the Income Tax Officer. The High Court heard the matter and noted that the rectification application had been pending for a considerable period.

What were the issues?

1. Whether the High Court should direct the revenue authorities to decide the pending rectification application filed by the petitioner? (Question of procedure/administrative law) Assessee's Contention: The petitioner argued that their application seeking rectification of the order dated 23.07.2022 has been pending for a long time and urged the Court to direct its expeditious disposal. Revenue's Contention: The judgment records that learned counsel for the respondents appeared on advance copy, but no specific arguments were recorded regarding the delay or the merits of the rectification application.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JD:5019-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 20018/2024 Shiv Singh Sankhla S/o Sh Kalu Singh, Aged About 51 Years, Resident Of Vpo Khara, Bikaner 334001 ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Rani Bazar, Bikaner. (Jodhpur) 2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, New Delhi, Through Chairman. 3. Principal Chief Commissioneer Of Income Tax, National Faceless Assessment Centre, New Delhi. 4. Commissioner Of Income Tax (Appeals), National Faceless Assessment Centre, New Delhi. 5. Income Tax Officer, Ward 1(2), Rani Bazar, Bikaner ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. K.K. Bissa HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR

Order 27/01/2025 Heard. Mr. K.K. Bissa, learned counsel appears on behalf of all the respondents on advance copy. In view of the submission made by the learned counsel for the appellant that the application seeking rectification of the order dated 23.07.2022 (Annex.6) is pending consideration since long, we are inclined to finally dispose off this petition with a direction that the rectification application dated 29.01.2022/31.06.2024 be decided one way or the other, as expeditiously as possible, (Uploaded on 28/01/2025 at 09:43:34 AM) (Downloaded on 27/10/2026 at 11:15:25 PM)

[2025:RJ-JD:5019-DB] (2 of 2) [CW-20018/2024] preferably within a period of two months from the date of receipt of a copy of this order. (PRAMIL KUMAR MATHUR),J (MANINDRA MOHAN SHRIVASTAVA),CJ 14-AnilKC/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/01/2025 at 09:43:34 AM) (Downloaded on 27/10/2026 at 11:15:25 PM)

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