ANIL KUMAR GARG HUF vs. INCOME TAX OFFICER

ITA/3/2022HC RajasthanRJHC02080648202121 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the petition as not pressed. The court granted liberty to the appellant to approach the Tribunal by way of a miscellaneous rectification application in case the Income Tax Return of Smt. Kanika Kothawala or an affidavit regarding her status as an Income Tax assessee and her source of income is obtained. The reasoning for the dismissal is that the appellant, through their counsel, indicated they were not pressing the appeal in its current form and sought alternative recourse. The court did not decide on the merits of any substantive issue related to the income tax assessment. The operative direction is the dismissal of the petition with the liberty granted.

What were the facts?

The appellant, Anil Kumar Garg HUF, through its Karta Anil Kumar Garg, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against an order or action by the Income Tax Officer, Ward 5(1), Jaipur. 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 the matter for some time. Subsequently, on instructions, the counsel submitted that efforts would be made to obtain the Income Tax Return of Smt. Kanika Kothawala or an affidavit regarding her status as an Income Tax assessee and her source of income. Liberty was sought to approach the Tribunal by way of a miscellaneous rectification application if the documents were received.

What were the issues?

1. Whether the appellant can obtain an affidavit regarding Smt. Kanika Kothawala's status as an Income Tax assessee and her source of income, and subsequently approach the Tribunal by way of a miscellaneous rectification application (mixed question of law and fact). Assessee's Contention: The appellant sought liberty to approach the Tribunal via a miscellaneous rectification application if documents pertaining to Smt. Kanika Kothawala's income tax status and sources were obtained. The appellant's counsel argued the matter for some time before making this submission. Revenue's Contention: The judgment does not record any specific contentions or arguments made by the revenue.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:8871-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 3/2022 Anil Kumar Garg Huf, 60, Rajamal Ka Talab, Amer Road, Jaipur Through Its Karta Anil Kumar Garg, S/o Of Gokul Prasad Gupta Aged About 55 Years R/o 60, Rajamal Ka Talab, Amer Road, Jaipur. ----Appellant Versus Income Tax Officer, Ward 5 (1) Jaipur Having Its Address At New Central Revenue Building Bhagwan Das Road, C-Scheme, Jaipur - 302005 ----Respondent For Appellant(s) : Mr.Prateek Kedawat For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 21/02/2024 Learned counsel for the petitioner, after arguing the matter for some time, on instructions submits that an effort would be made to get the Income Tax Return of Smt.Kanika Kothawala or would get an affidavit with regard to her status as Income Tax Assessee, her source of income and liberty is sought to approach the Tribunal by way of misc. rectification application, in case the documents are received. The petition is dismissed as not pressed with liberty as prayed for. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/42

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