SHANTI vs. THE JOINT COMMISSIONER OF INCOME TAX

CW/8029/2023HC RajasthanRJHC01037618202301 June 2023Bench: PUSHPENDRA SINGH BHATI2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in consideration of the limited submission made by the petitioner's counsel, disposed of the writ petition. The Court directed the respondents, the Joint Commissioner of Income Tax (Benami Prohibition) and the Deputy Commissioner of Income Tax (Initiating Officer, Benami Prohibition), to decide the petitioner's representation dated 16.02.2023. This decision is to be made by passing a speaking order within a period of 60 days from the date of receipt of a certified copy of the Court's order. The decision must be strictly in accordance with the law. The stay petition filed along with the writ petition was also disposed of accordingly. No specific findings on the merits of the representation were made, as the Court only directed its consideration and decision.

What were the facts?

The petitioner, Shanti W/o Teja Ram, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Joint Commissioner of Income Tax (Benami Prohibition) and the Deputy Commissioner of Income Tax (Initiating Officer, Benami Prohibition). The petitioner sought a direction for the respondents to consider and decide her representation dated 16.02.2023, which was attached as Annexure 6 to the writ petition. The specific assessment year(s) and the nature of the dispute leading to the representation are not detailed in the judgment. The procedural history involves the filing of the writ petition and the limited submission made by the petitioner's counsel.

What were the issues?

1. Whether the respondents should be directed to consider and decide the petitioner's representation dated 16.02.2023? Assessee's Contention: The petitioner, through her counsel, made a limited submission requesting a direction to the respondents to consider and decide her representation dated 16.02.2023. No specific legal provisions or precedents were cited in support of this limited submission. Revenue's Contention: The judgment does not record any specific contentions or arguments from the respondents. The matter was disposed of based on the petitioner's limited submission.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:18786] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 8029/2023 Shanti W/o Teja Ram, Aged About 50 Years, Resident Of Bheelo Ka Bas, Village Hanjawa, Tehsil Rohat, District Pali (Rajasthan). ----Petitioner Versus 1. The Joint Commissioner Of Income Tax, (Benami Prohibition) Room No. 243, New Central Revenue Building, Statute Circle, Jaipur, Rajasthan. 2. The Deputy Commissioner Of Income Tax, (Initiating Officer, Benami Prohibition), Room No. 250, New Central Revenue Building, Statute Circle, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Muktesh Maheshwari For Respondent(s) : HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 01/06/2023 1. Learned counsel for the petitioner at the outset makes a limited submission that the respondents may be directed to consider and decide the representation of the petitioner dated 16.02.2023, which is Annex.6 of the writ petition. 2. In light of such limited submission, the present writ petition is disposed of with a direction to the respondents to decide the representation of the petitioner, dated 16.02.2023, which is (Uploaded on 02/06/2023 at 10:48:57 AM) (Downloaded on 28/10/2026 at 12:02:32 AM)

[2023:RJ-JD:18786] (2 of 2) [CW-8029/2023] Annex.6 of the writ petition, by passing a speaking order within a period of 60 days from the date of receipt of certified copy of this order, strictly in accordance with law. 3. Stay Petition also stands disposed of accordingly. (DR.PUSHPENDRA SINGH BHATI), J. 490-Sudheer/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 02/06/2023 at 10:48:57 AM) (Downloaded on 28/10/2026 at 12:02:32 AM)

Recent GST High Court judgments

Search GST case law →