INAT KHAN vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

PDF · subscribers
CW/19733/2025HC Rajasthan2026:RJ-JD:48808-DB07 October 2026Author: SANJAY K. AGRAWAL, BALJINDER SINGH SANDHU2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Deputy Commissioner of Income Tax, Circle-I, Jodhpur, to decide the representation submitted by the petitioner-assessee. The decision is to be made by passing a reasoned and speaking order, in accordance with law. This direction is to be complied with within a period of three weeks from the date of production of a certified copy of the order. The Court did not delve into the merits of the seized amount or the refund claim, but focused on ensuring the pending representation is addressed. The ratio decidendi is that administrative authorities must decide representations filed by assessees within a reasonable time, especially when such representations pertain to significant financial matters and are supported by procedural notices.

What were the facts?

The petitioner, Inat Khan, had an amount of Rs. 22,84,080/- recovered and seized from him on November 19, 2023. He submitted a representation to the Deputy Commissioner of Income Tax, Circle-I, Jodhpur, on November 14, 2024, regarding this recovery. The petitioner also received a notice of demand under Section 156 of the Income Tax Act, 1961, for Assessment Year 2024-25, but the demand raised therein was Nil. The petitioner contended that he is entitled to a refund of the seized amount and requested a decision on his representation. The Revenue did not oppose the petitioner's prayer.

What were the issues?

1. Whether the Deputy Commissioner of Income Tax, Circle-I, Jodhpur, should be directed to decide the representation submitted by the petitioner-assessee regarding the seized amount of Rs. 22,84,080/-, as required by law and in accordance with the principles of natural justice? Assessee's Contentions: The petitioner argued that an amount of Rs. 22,84,080/- was recovered and seized on November 19, 2023. A representation was submitted on November 14, 2024, to the Deputy Commissioner of Income Tax, Circle-I, Jodhpur, which remained unconsidered and undecided. The petitioner also noted that for Assessment Year 2024-25, a notice of demand under Section 156 was issued with a Nil demand, and he is entitled to a refund of the seized amount. The primary prayer was for a direction to decide the pending representation within a stipulated period. Revenue's Contentions: The learned counsel for the Revenue did not oppose the prayer made by the learned counsel for the petitioner.

Which sections of the Income-tax Act were involved?

Section 156

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JD:48808-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 19733/2025 CNR: RJHC010929042025 | URN: CW / 35236U / 2025 Inat Khan S/o Mubin Khan, Aged About 61 Years, R/o Deoreon Ki Basti, Village Redana, Ramsar,barmer. ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur 2. Deputy Director Of Income Tax, Aaykar Bhawan Paota Jodhpur 3. Deputy Director Of Income Tax, Investigation Unit-1, Aaykar Bhawan,paota, Jodhpur, Rajasthan 4. Income Tax Officer Ward 1, Jalore. 5. Sho Police Station Sanchore, District Jalore. 6. Chief Electoral Officer, Rajasthan Room No.-5208, Main Building, Secretariat,jaipur 7. Election Commission Of India, Through Secretary, Nirvachan Sadan, Ashoka Road,new Delhi-110001 ----Respondents For Petitioner(s) : Mr. Lakshya Singh Udawat For Respondent(s) : Mr. K.K. Bissa HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU

Order 07/10/2026

1.

Learned counsel for the petitioner-assessee would submit that on 19.11.2023, an amount of Rs. 22,84,080/- was recovered and seized from the petitioner, against which, the petitioner submitted a representation before the Deputy Commissioner of Income Tax, Circle-I, Jodhpur, on 14.11.2024, which has neither been considered nor decided. (Uploaded on 07/10/2026 at 05:22:45 PM) (Downloaded on 28/10/2026 at 12:45:09 AM)

[2026:RJ-JD:48808-DB] (2 of 2) [CW-19733/2025]

2.

Learned counsel for the petitioner would further submit that for the Assessment Year 2024-25, a notice of demand under Section 156 of the Income Tax Act, 1961, was issued, however, the demand raised therein is Nil. He would further submit that the petitioner is entitled for refund of the aforesaid amount and prayed that the representation submitted by the petitioner may be directed to be decided within a stipulated period.

3.

Learned counsel for the Revenue has not opposed the prayer made by learned counsel for the petitioner.

4.

In view of the above, the present writ petition is disposed of with a direction to the Deputy Commissioner of Income Tax, Circle-I, Jodhpur, to decide the representation submitted by the petitioner-assessee, by passing a reasoned and speaking order, within a period of three weeks from the date of production of a certified copy of this order, in accordance with law.

5.

Pending application(s), if any, stand disposed of. (BALJINDER SINGH SANDHU),J (SANJAY K. AGRAWAL),CJ 88/Sudhir Choudhary Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/10/2026 at 05:22:45 PM) (Downloaded on 28/10/2026 at 12:45:09 AM)

More judgments on Section 156

All 694 judgments and leading authorities on Section 156 →

Recent GST High Court judgments

Search GST case law →