LATE SHRI SURAJMAL JAIN THROUGH LRS vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/10756/2018HC RajasthanRJHC02024358201803 May 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition for non-prosecution. The reasoning was based on the submission of the petitioner's counsel that they were not receiving instructions from their clients to enable them to pursue the petition. The Court held that in the absence of instructions, the petition could not be prosecuted. The petitioners were granted liberty to move an application for revival of the writ petition if the cause of action still survived. No decision was made on the merits of the underlying tax dispute.

What were the facts?

The case involves a writ petition filed by the legal representatives of the late Shri Surajmal Jain against the Deputy Commissioner of Income Tax, Central Circle, Jaipur. The assessment years are not specified in the provided text. The petition was filed challenging an order or action by the Income Tax Department. The procedural history indicates that the writ petition was pending before the High Court of Judicature for Rajasthan, Bench at Jaipur. The counsel for the petitioners stated that they were not receiving instructions from their clients to proceed with the petition.

What were the issues?

1. Whether the writ petition should be dismissed for non-prosecution due to the petitioner's counsel not receiving instructions from the clients? (Question of procedure) The petitioner's counsel argued that they were unable to pursue the writ petition as they were not receiving instructions from their clients. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:20950-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10756/2018 Late Shri Surajmal Jain (Since Deceased) Through Lrs 1. Nirmala Jain wife of Late Shri Surajmal Jain 2. Rajendra Kumar Jain son of Late Shri Surajmal Jain 3. Manoj Kumar Jain son of Late Shri Surajmal Jain, All resident of Ramganj Mandi, Near Girls School, Behind Shewetambar Jain Mandir, Jaipur, Rajasthan. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax 2. Central Circle, Statute Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Piyyush Ganguli on behalf of Mr. Mahendra Gargieya For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 03/05/2024 Learned counsel for the petitioners submits that during pendency of the writ petition, he is not getting any instructions from his clients to enable him to pursue the petition. Accordingly, the present writ petition is dismissed for non- prosecution. The petitioner shall be at liberty to move an application for revival of the writ petition, if cause of action survives. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J Anu/CHANDAN/4

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