DAU RAM vs. ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION)-II

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CW/9179/2019HC RajasthanRJHC01035777201904 July 2022Author: SANDEEP MEHTA,KULDEEP MATHUR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court held that the writ petition had become infructuous. This was based on the submission by the respondent Department that an assessment order had already been passed. A copy of this assessment order, dated June 11, 2021, was placed on record. Consequently, the Court granted the petitioners liberty to challenge the assessment order as per the law. The writ petition was disposed of as infructuous, without deciding the merits of the original challenge to the summons. No specific finding was made on the validity of the summons itself, as the matter was decided on the subsequent development.

What were the facts?

The petitioners filed a writ petition before the Rajasthan High Court challenging a summons dated January 9, 2017, issued under Section 131(1A) of the Income Tax Act. This summons was in connection with the seizure of cash by police officers on January 4, 2017, in Nagaur district. The respondents are various authorities from the Income Tax Department. The assessment year(s) are not explicitly stated in relation to the summons, but the subsequent development pertains to an assessment order.

What were the issues?

1. Whether the writ petition challenging the summons issued under Section 131(1A) of the Income Tax Act has become infructuous due to the subsequent passing of an assessment order? (Question of law) Assessee's Contention: The petitioners are challenging the summons. The judgment does not record any specific arguments from the petitioners regarding the assessment order making the petition infructuous. Revenue's Contention: The respondent Department submitted that an assessment order has already been passed, rendering the writ petition infructuous. They placed a copy of the assessment order dated June 11, 2021, on record.

Which sections of the Income-tax Act were involved?

Section 131(1A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9179/2019 1. Dau Ram S/o Shri Alsa Ram, Aged About 37 Years, Resident Of Village And Post- Amla, Tehsil Phalodi, District Jodhpur (Raj.). 2. Asi Devi W/o Alsaram,, Aged About 75 Years, Resident Of Village And Post Amla, Tehsil Phalodi, District Jodhpur (Raj.). 3. Puna Ram S/o Alsaram,, Aged About 55 Years, Resident Of Village And Post- Amla, Tehsil Phalodi, District Jodhpur (Raj.). 4. Bhera Ram S/o Kesaram,, Aged About 37 Years, Resident Of Village And Post- Amla, Tehsil Phalodi, District Jodhpur (Raj.). 5. Mangilal S/o Pemaram,, Aged About 40 Years, Resident Of Village And Post- Kalimali, Tehsil Phalodi, District Jodhpur (Raj.). 6. Sukharam S/o Urjaram,, Aged About 55 Years, Resident Of Village And Post- Shaitan Singh, Tehsil Phalodi, District Jodhpur (Raj.). ----Petitioners Versus 1. Assistant Director Of Income Tax (Investigation)-Ii, Income Tax Department, Room No. 20, Aayakar Bhawan, Paota-C Road, Jodhpur. 2. Additional Director Of Income Tax (Investigation), Income Tax Department, Ncrb, Statue Circle, Jaipur. 3. Director General Of Income Tax (Investigation), Income Tax Department, Ncrb, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Ramit Mehta Mr. Tarun Dudia For Respondent(s) : Mr. K.K Bissa Mr. G.S. Chouhan HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR (Uploaded on 04/07/2022 at 03:04:09 PM) (Downloaded on 28/10/2026 at 12:05:13 AM) (2 of 2) [CW-9179/2019]

Order 04/07/2022 The instant writ petition has been filed by the petitioners being aggrieved of the summon dated 09.01.2017 issued under Section 131(1A) of the Income Tax Act in connection with the seizure of cash by the officers of the Police Station Panchodi, District Nagaur on 04.01.2017. Learned counsel Mr. K.K. Bissa, representing the respondent Department, submits that an assessment order has already been passed and thus, the writ petition has become infructuous. A copy of the assessment order dated 11.06.2021 has been placed on record.

In view of the above development, leaving the petitioners at liberty to challenge the assessment order as per law, the instant writ petition is disposed of as infructuous. (KULDEEP MATHUR),J (SANDEEP MEHTA),J 66-Pramod/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/07/2022 at 03:04:09 PM) (Downloaded on 28/10/2026 at 12:05:13 AM)

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