RAJESH KUMAR JAIN S/O LATE SHRI RAMESH CHAND JAIN vs. INCOME TAX OFFICER

CW/1495/2021HC RajasthanRJHC02008640202102 September 2024Bench: MANINDRA MOHAN SHRIVASTAVA,ASHUTOSH KUMAR1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, upon hearing both parties, agreed to dispose of the writ petition in terms of the order dated 08.02.2024 passed in D.B Civil Writ Petition No.1500/2021 and batch of petitions. The Court directed Respondent No. 2 (Deputy Commissioner of Income Tax, Central Circle, Kota) to consider and decide the representation of the petitioner as expeditiously as possible. The decision was to be made within a period of eight weeks from the date of the petitioner's first appearance before Respondent No. 2. The petitioner was directed to appear before Respondent No. 2 on 09.09.2024. The core principle applied was procedural fairness and adherence to previous judicial pronouncements in similar matters, ensuring timely resolution of the petitioner's representation by the tax authorities.

What were the facts?

The petitioner, Rajesh Kumar Jain, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The petition was directed against the Income Tax Officer, Ward 2 (1), Kota, and the Deputy Commissioner of Income Tax, Central Circle, Kota. The petitioner sought a specific disposal of his case. The counsel for the petitioner requested that the petition be disposed of in terms of a previous order dated 08.02.2024 passed in a batch of similar writ petitions. The respondents' counsel did not oppose this prayer. The Court then directed the respondent No. 2 to consider and decide the petitioner's representation expeditiously, within eight weeks from the petitioner's first appearance before respondent No. 2, which was scheduled for 09.09.2024.

What were the issues?

1. Whether the present writ petition should be disposed of in terms of the order dated 08.02.2024 passed in D.B Civil Writ Petition No.1500/2021 and batch of petitions? (Question of procedure) Assessee's Contention: The petitioner argued that the writ petition should be disposed of in line with the directions given in a previous, similar batch of writ petitions. The petitioner relied on the order dated 08.02.2024 passed in D.B Civil Writ Petition No.1500/2021 and batch. Revenue's Contention: The respondents, through their learned counsel, did not oppose the prayer made by the petitioner. No specific arguments or reliance on authorities were recorded for the revenue.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:36746-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1495/2021 Rajesh Kumar Jain S/o Late Shri Ramesh Chand Jain, Aged About 51 Years, Residing At Kothi Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward 2 (1), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents For Petitioner(s) : Mr. Rajat Sharma, Advocate For Respondent(s) : Mr. Siddharth Bapna, Advocate HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 02/09/2024 1. Heard. 2. Learned counsel for the petitioner, at the outset, submits that this petition may be disposed of in terms of order dated 08.02.2024 passed in D.B Civil Writ Petition No.1500/2021 and batch of petitions. 3. Learned counsel for the respondents, on advance copy, does not oppose the prayer. 4. Accordingly, this petition is also disposed off at this stage directing respondent No.2 to consider and decide the representation of the petitioner as expeditiously as possible and in any case not later than eight weeks from the date of petitioner’s first appearance before respondent No.2. Let petitioner appear before respondent No.2 on 09.09.2024. (ASHUTOSH KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),CJ SANJAY KUMAWAT /Diksha-17

Recent GST High Court judgments

Search GST case law →