MOHIT SAND S/O SHRI B.M SAND vs. PRINCIPAL COMMISSIONER INCOME TAX (PCIT)

CW/1407/2021HC RajasthanRJHC02007991202118 November 2025Bench: MAHENDAR KUMAR GOYAL,BALJINDER SINGH SANDHU1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in terms of the agreement reached by the learned counsels for both the petitioner and the respondents, quashed and set aside the order dated 31.12.2020. Consequently, the matter was transferred to the Assessing Officer, Central Circle-2, Udaipur. The court did not delve into the merits of the original order or the grounds on which it was challenged. The decision was based on the consensus arrived at by the parties, leading to a procedural adjustment rather than a substantive ruling on the tax dispute itself. Any pending applications were also disposed of accordingly.

What were the facts?

The petitioner, Mohit Sand, filed a writ petition before the Rajasthan High Court at Jaipur challenging an order dated 31.12.2020. The respondents were the Principal Commissioner of Income Tax (PCIT) and the Assistant Commissioner of Income Tax. The specific assessment year(s) and the nature of the order dated 31.12.2020 are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent agreement reached by the counsels for both parties.

What were the issues?

The primary issue before the High Court was the validity and legality of the order dated 31.12.2020, which was under challenge by the petitioner. The court had to decide whether to uphold or quash this order. The parties, through their learned counsels, agreed to a specific resolution. The petitioner likely argued for the quashing of the order, seeking appropriate relief. The revenue's stance is not explicitly detailed, but their agreement to the proposed terms suggests a concession or a mutually agreeable solution was reached, potentially avoiding a full adjudication on the merits of the original order.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:46511-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1407/2021 Mohit Sand S/o Shri B.m Sand, Aged About 48 Years, R/o 219, Shreeji Nagar, Durgapura, Tonk Road, Jaipur, Rajasthan. ----Petitioner Versus 1. Principal Commissioner Income Tax (Pcit), Income Tax Department, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005. 2. Assistant Commissioner, Income Tax Department, Aaykar Bhawan, Rajast, Sub-City Center, Savina Udaipur, Rajasthan 312001 ----Respondents For Petitioner(s) : Mr. Ajatshatru Mina with Mr. Anubhav Jaimini For Respondent(s) : Mr. Siddharth Bapna with Mr. Rahul Kumar and Ms. Tanushka Saxena HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 18/11/2025 This writ petition is disposed of in following terms as agreed and requested by learned counsels for the respective parties: “(1) The order dated 31.12.2020 is quashed and set aside. (2) The matter is transferred to the Assessing Officer, Central Circle-2, Udaipur.”

Pending application(s), if any, also stands disposed of accordingly. (BALJINDER SINGH SANDHU),J (MAHENDAR KUMAR GOYAL),J DIKSHA /77

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