DINESH KUMAR KHATORIA S/O LATE SHRI DAMODAR LAL KHATORIA vs. THE ASSISTANT COMMISIONER OF INCOME TAX

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CW/12572/2025HC RajasthanRJHC02068369202513 October 2025Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner, after receiving instructions from the client, stated that the instant civil writ petition was not being pressed. The court allowed the petitioner to raise all objections before the concerned authority. Consequently, the civil writ petition was disposed of as not pressed, with liberty granted to the petitioner as prayed for. The court directed that the authority concerned shall deal with all objections in accordance with law. No specific finding was given on the validity of the Section 153C order as the petition was not pressed.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition challenged an order issued under Section 153C of the Income Tax Act, 1961. The respondent was the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The petitioner's counsel, upon receiving instructions from the client, informed the court that the petition was not being pressed.

What were the issues?

1. Whether the order issued under Section 153C of the Income Tax Act, 1961, is valid and legally sustainable? (Question of law) Assessee's contention: The petitioner did not press the civil writ petition. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:41621-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12572/2025 Dinesh Kumar Khatoria S/o Late Shri Damodar Lal Khatoria, Aged About 65 Years, R/o 626, Balaji Ka Rasta, Ghat Gate Bazar, Jaipur ----Petitioner Versus The Assistant Commisioner Of Income Tax, Central Circle 4 Jaipur. Address Room No. 416, 4Th Floor Jeevan Nidhi II, Bhawani Singh Road, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) : Ms. Meenakshi Pareek For Respondent(s) : Mr. Sarvesh Jain with Ms. Tanushka Sxena for Mr. Siddharth Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 13/10/2025 Learned counsel for the petitioner challenging the order issued under Section 153C of Income Tax Act, 1961. Learned counsel for the petitioner at outset of instruction from the client and is not pressing the instant civil writ petition with liberty to raise all the objections before the authority concerned. Accordingly, the instant civil writ petition stands disposed of as not press with liberty as prayed for. There is no doubt authority concerned shall deal with all the objections in accordance with law. (PRAVEER BHATNAGAR),J (AVNEESH JHINGAN),J ashu /21

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