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

ITR/1/2001HC RajasthanRJHC01015510200002 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, and a subsequent clarification dated 08.03.2016, these reference applications were not required to be answered and were to be treated as withdrawn. Consequently, the references were dismissed. The reasoning is purely administrative, based on the circulars which mandated that such references should be treated as withdrawn.

What were the facts?

These are Income Tax Reference Applications filed by the Commissioner of Income Tax, Jodhpur, against M/s. Ajay & Others Trust. The references are connected and pertain to the same assessee. The judgment does not specify the assessment years or the specific orders/actions under challenge, nor does it mention the amounts in dispute. The procedural history is limited to the filing of these reference applications before the High Court.

What were the issues?

The High Court was to decide whether the Income Tax Reference Applications required to be answered. The judgment does not record any specific arguments made by the petitioner (Commissioner of Income Tax) or the respondent (M/s. Ajay & Others Trust) regarding the substantive issues of the references. The decision appears to be based solely on administrative instructions.

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 12:26:30 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 12:26:30 AM)

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