BALAJI PROPERTY vs. INCOME TAX OFFICER WD 1

CW/16058/2021HC RajasthanRJHC01069944202106 May 2022Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI1 pages

AI SummaryDisposed Of

What did the High Court hold?

The High Court held that the controversy at hand does not survive in view of the judgment dated 04.05.2022 rendered by the Hon'ble Supreme Court in the case of Union of India & Ors. vs. Ashish Agarwal (Civil Appeal No.3005/2022) and other connected matters. Consequently, the instant writ petition was disposed of in light of the Supreme Court's judgment. The stay application was also disposed of. The specific findings or ratio decidendi from the Ashish Agarwal judgment that led to this conclusion are not elaborated upon in this order, nor are any specific issues expressly left undecided.

What were the facts?

The petitioner, Balaji Property, through its partner Tarun Kumar Chaklan, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondent was the Income Tax Officer, Ward 1, Churu. The writ petition challenged an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

1. Whether the controversy at hand survives in light of the Supreme Court's judgment dated 04.05.2022 in the case of Union of India & Ors. vs. Ashish Agarwal (Civil Appeal No.3005/2022) and other connected matters. (Question of law) Contentions: Assessee: The petitioner is the appellant in this writ petition. Revenue: The respondent is the Income Tax Officer. The judgment does not record specific arguments made by either side regarding the substantive issues of the case, but rather addresses the impact of the Supreme Court's decision on the present petition.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 16058/2021 Balaji Property, 1, J B Market Athuna Bazar, Ratangarh, District Churu (Raj.). Through Its Partner Tarun Kumar Chaklan, 54 Years S/o Shri Babu Lal Chaklan, R/o Ratangarh, District Churu (Raj.) 331022 ----Petitioner Versus Income Tax Officer Wd 1, Behind Collectorate, Shekhawat Colony, District And Tehsil Churuu (Raj.) 331001 ----Respondent For Petitioner(s) : Mr. Hardik Gautam. For Respondent(s) : Mr. G.S. Chouhan. HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 06/05/2022 In view of the Judgment dated 04.05.2022 rendered by Hon’ble the Supreme Court in the case of Union of India & Ors. vs. Ashish Agarwal (Civil Appeal No.3005/2022) and other connected matters, the controversy at hand does not survive. Hence, the instant writ petition is disposed of in light of Supreme Court Judgment rendered in the case of Ashish Agarwal (supra). Stay application is also disposed of. (VINOD KUMAR BHARWANI),J (SANDEEP MEHTA),J 96-Tikam/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 06/05/2022 at 01:15:23 PM) (Downloaded on 28/10/2026 at 12:05:19 AM)

Recent GST High Court judgments

Search GST case law →