C I T vs. M/S AJAY and ORS TRUST

PDF · subscribers
ITR/5/2001HC RajasthanRJHC01015513200002 May 20172 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that, in light of Circular No. 21/2015 dated 10.12.2015 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, read with a clarification dated 08.03.2016, these references were not required to be answered. Consequently, they were to be treated as withdrawn. The Court dismissed the references accordingly. No specific legal reasoning beyond the applicability of the circular is provided, and no issues were expressly left undecided.

What were the facts?

These are Income Tax Reference applications filed by the Commissioner of Income Tax, Jodhpur (the petitioner/revenue) against M/s. Ajay & Others Trust (the respondent/assessee). The references are connected and pertain to the same assessee. The procedural history indicates that these are references made to the High Court, but the specific assessment years and the orders or actions under challenge are not detailed in the provided text. The amount in dispute is also not stated.

What were the issues?

The primary issue before the High Court was whether the Income Tax Reference applications required to be answered. The petitioner (revenue) likely sought to have certain questions of law decided by the High Court. The respondent (assessee) would have argued against the necessity of answering these references. The judgment does not explicitly state the specific questions of law or the arguments made by each side, other than the ultimate decision based on a circular.

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. Income Tax Ref. No. 4 / 2001 Commissioner of Income Tax, Jodhpur ----Petitioner Versus M/s. Ajay & Others Trust, C/o. M/s. Aryan Pipe Traders, Inside Sojati Gate, Jodhpur. ----Respondent Connected With 1. D.B. Income Tax Ref. No.1/2001 CIT Vs. M/s. Ajay & Ors Trust 2. D.B. Income Tax Ref. No.5/2001 CIT Vs. M/s. Ajay & Ors Trust 3. D.B. Income Tax Ref. No.6/2001 CIT Vs. M/s. Ajay & Ors Trust _____________________________________________________ For Petitioner(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sanjay Nahar Mr. Manish Shishodia _____________________________________________________ HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order 02/05/2017 In light of Circular No.21/2015 dated 10.12.2015 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi read with (Uploaded on 04/08/2023 at 02:16:12 PM) (Downloaded on 28/10/2026 at 12:26:21 AM) (2 of 2) [ITR-4/2001, 1/2001, 5/2001 & 6/2001]

clarification dated 08.3.2016, these references are not required to be answered and are required to be treated as withdrawn.

Dismissed accordingly. (VINIT KUMAR MATHUR)J. (GOVIND MATHUR)J. Sanjay Powered by TCPDF (www.tcpdf.org) Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/08/2023 at 02:16:12 PM) (Downloaded on 28/10/2026 at 12:26:21 AM)

Recent GST High Court judgments

Search GST case law →