DINESH MITTAL SON OF SHRI SUMER CHAND JAIN vs. INCOME TAX OFFICER

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CW/10400/2023HC RajasthanRJHC02049065202320 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the writ petition as not pressed. The petitioner was granted liberty to raise all the pleas raised in the writ petition, including the plea germane to Section 151A and the scheme framed thereunder, in the proceedings under Section 147/148 of the Income Tax Act at an appropriate stage. The Court did not decide the merits of the pleas raised by the petitioner. The operative direction was to dismiss the petition with liberty as prayed for.

What were the facts?

The petitioner, Dinesh Mittal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 1(1), Jaipur. The writ petition challenged an order or action, the specifics of which are not detailed in the provided text. The procedural history indicates that the petitioner's counsel argued the case for some time before deciding not to press the petition.

What were the issues?

1. Whether the petitioner can raise pleas concerning Section 151A and the scheme framed thereunder in proceedings under Section 147/148 of the Income Tax Act at an appropriate stage? (Question of law) Assessee's Contention: The petitioner sought liberty to raise all pleas, including those related to Section 151A and the scheme framed thereunder, in the proceedings under Section 147/148 of the Income Tax Act at an appropriate stage. The petitioner's counsel argued the matter for some time before not pressing the writ petition. Revenue's Contention: No specific arguments from the revenue are recorded in the provided text, other than their presence as the respondent.

Which sections of the Income-tax Act were involved?

Section 151A,Section 147,Section 148

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10400/2023 Dinesh Mittal Son Of Shri Sumer Chand Jain, Aged About 68 Years, Resident Of 176, Gheewalon Ka Rasta, Johari Bazar, Jaipur - 302003 ----Petitioner Versus Income Tax Officer, Ward 1 (1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur 302005 ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Shivangi Mewal For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 20/02/2024 Learned counsel for the petitioner after arguing for some time is not pressing the writ petition with liberty to raise all the pleas raised in this petition including the plea germaning from Section 151A and the scheme framed thereunder in the proceedings under Section 147/148 of the Income Tax Act at appropriate stage. The writ petition is dismissed as not pressed with liberty as prayed for. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Simple Kumawat /23

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