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

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ITR/6/2001HC RajasthanRJHC01015503200002 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read with a clarification dated 08.03.2016, these references were not required to be answered and were to be treated as withdrawn. Consequently, the references were dismissed accordingly. The specific reasoning behind the Circular or clarification, or how it applied to the facts of these references, is not detailed. No specific issue was expressly left undecided, as the entire references were disposed of based on the Circular.

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 specific assessment years and the orders or actions under challenge are not detailed in the provided text. The procedural history leading to these references is also not elaborated upon. The matter came before the High Court of Judicature for Rajasthan at Jodhpur.

What were the issues?

The High Court was to decide whether the Income Tax Reference applications required to be answered. The petitioner (Revenue) likely sought to have specific legal questions answered by the High Court. The respondent (Assessee) would have likely argued against the necessity of answering these references. The judgment does not explicitly state the questions of law or the specific arguments made by each side, other than referencing a Circular and clarification that led to the decision.

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 12:26:28 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 12:26:28 AM)

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