M/S HIRA AND SONS vs. INCOME-TAX OFFICER

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CW/9450/2024HC Rajasthan15 October 2024Author: SHREE CHANDRASHEKHAR, REKHA BORANA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition for want of prosecution. Since no one appeared for the parties on the date of the hearing, the Court did not adjudicate on the merits of the case. The operative direction was the dismissal of the petition. No specific findings were made on the issues raised, and no ratio decidendi can be extracted as the matter was disposed of on procedural grounds. The Court did not leave any issue undecided; rather, it did not decide any issue on merits.

What were the facts?

The petitioner, M/s Hira And Sons, filed a writ petition before the Rajasthan High Court at Jodhpur challenging an order dated March 27, 2024, passed under Section 148A(d) of the Income-tax Act, 1961, and a consequential notice dated March 27, 2024, issued under Section 148 of the Act by the Income-Tax Officer. The respondents were the Income-Tax Officer, Principal Commissioner of Income-Tax, and Principal Chief Commissioner of Income-Tax. The petition sought to quash and set aside these orders and notices. The matter was listed for hearing on October 15, 2024. No one appeared for either the petitioner or the respondents on the day of the hearing.

What were the issues?

1. Whether the order dated 27.03.2024 passed under Section 148A(d) of the Income-tax Act, 1961, and the consequential notice dated 27.03.2024 issued under Section 148 of the Act are liable to be quashed and set aside? (Question of law and mixed fact and law, turning on the validity of the proceedings under Sections 148A and 148 of the Income-tax Act, 1961). Assessee's Contention: The petitioner sought to quash the impugned order and notice, implying a challenge to their legality and validity. (No specific arguments or authorities were recorded as none were present). Revenue's Contention: No arguments were recorded for the revenue as none were present.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2024:RJ-JD:42012-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9450/2024 M/s Hira And Sons, Having Its Office At B-16, Mandore Mandi, Jodhpur- 342007 (Raj), Through Its Partner Shri Ashok Kumar Gidhwani S/o Sh. Gagan Das Gidhwani Aged About 64 Years, R/o E-125, Nehru Park, Jodhpur, Rajasthan (342001) ----Petitioner Versus 1. Income-Tax Officer, Aayakar Bhawan, Paota-C Road, Jodhpur (Rajasthan). 2. Principal Commissioner Of Income-Tax, Jodhpur-1, Aayakar Bhawan, Paota-C Road, Jodhpur (Rajasthan). 3. Principal Chief Commissioner Of Income-Tax, 401 And 402, Aayakar Bhawan, Sub City Centre, Savina, Udaipur (Rajasthan). ----Respondents For Petitioner(s) : None present For Respondent(s) : None present HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MS. JUSTICE REKHA BORANA

Order 15/10/2024 The present writ petition has been filed by the petitioner seeking the following reliefs:- “a. To issue writ of mandamus and/or any other appropriate writ(s) to quash and set-aside the Order dated 27.03.2024 (Annexure-3) passed u/s 148A (d) of the Income-tax Act, 1961; b. To issue writ of mandamus and/or any other appropriate writ(s) to quash and set-aside consequential notice dated 27.03.2024 (Annexure- 4) issued u/s 148 of the Income-tax Act, 1961 by the Respondent No.1; c. To issue any other order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;” (Uploaded on 16/10/2024 at 02:41:48 PM) (Downloaded on 28/10/2026 at 12:49:25 AM)

[2024:RJ-JD:42012-DB] (2 of 2) [CW-9450/2024]

2.

Today, no one appears for the parties and, accordingly, D.B. Civil Writ Petition No.9450/2024 is dismissed for want of prosecution. (REKHA BORANA),J (SHREE CHANDRASHEKHAR),J 130-T.Singh, Abhishek/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 16/10/2024 at 02:41:48 PM) (Downloaded on 28/10/2026 at 12:49:25 AM)

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