M/S LUNAWAT GEMS CORPORATION vs. THE COMMISSIONER OF INCOME TAX

ITA/119/2024HC RajasthanRJHC02062174202411 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as not pressed. The appellant was granted liberty to approach the Tribunal and raise the grievance concerning the production of documents substantiating purchases before it. The court did not decide the merits of the case. No specific finding was given on any substantive issue, and no ratio decidendi can be extracted for future citation. The operative direction was to allow the appellant to approach the Tribunal with the stated liberty.

What were the facts?

The appellant, M/s Lunawat Gems Corporation, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against an order or action by the respondents, the Commissioner of Income Tax and the Dy. C.I.T., Circle-2. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history indicates that the appellant's counsel argued at length before the High Court.

What were the issues?

The primary issue was whether the appellant could raise a grievance before the High Court regarding the production of documents substantiating purchases before the Tribunal. The appellant sought liberty to approach the Tribunal to raise this grievance. The judgment does not explicitly frame legal questions or record arguments from the revenue.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:11059-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 119/2024 M/s Lunawat Gems Corporation, 2135-36, Lunawat Market, Darra, Haldion Ka Rasta, Jaipur. Through Its Partner Neeraj Lunawat S/o Narendra Kumar Lunawat. ----Appellant Versus 1. The Commissioner Of Income Tax, N.c.r. Building, Statue Circle, Jaipur. 2. Dy. C.i.t., Circle-2, N.c.r. Building, Statue Circle, Jaipur. ----Respondents For Appellant(s) : Mr.P.K.Kasliwal with Mr.C.M.Sharma For Respondent(s) : Mr.Anuroop Singhi with Mr.N.S.Bhati & Mr.Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 11/03/2025 Learned counsel for the appellant after arguing at length is not pressing the appeal with liberty to approach the Tribunal and raising a grievance that the documents substantiating the purchases were produced before it. The appeal is disposed of as not pressed with liberty as prayed for. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/Chandan/21

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