PREMGIRI METALS PVT LTD vs. INCOME TAX OFFICER andORS

CW/12802/2015HC RajasthanRJHC02032717201528 February 2017Bench: K. S. JHAVERI4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the writ petitions as withdrawn, granting the liberty sought by the petitioners. The court directed that the petitioners are at liberty to raise all the issues before the Assessing Authority, as had been raised in the writ petitions. In turn, the Assessing Authority was directed to consider and decide all such issues without pre-determination. The court did not decide the merits of the original issues that would have been adjudicated had the writ petitions not been withdrawn. The operative direction is the dismissal of the petitions as withdrawn with liberty granted.

What were the facts?

The judgment consolidates five writ petitions filed by different private limited companies: Dhanlaxmi Equipments Private Limited (two petitions), Manish Marbles Private Limited (two petitions), and Premgiri Metals Private Limited. These petitions were filed against the Income Tax Officer. The specific assessment years are not explicitly stated in the provided text. The petitions challenged notices issued by the Income Tax Officer. After considerable arguments, the learned counsel for the petitioners, on instructions from their clients, sought to withdraw the writ petitions. They requested liberty to raise all issues before the Assessing Authority and sought a direction for the Assessing Authority to decide all raised issues.

What were the issues?

1. Whether the petitioners are entitled to withdraw their writ petitions with liberty to raise all issues before the Assessing Authority, and if so, whether the Assessing Authority should be directed to decide all such issues without pre-determination? (Question of procedure and liberty) Assessee's Contention: The learned counsel for the petitioners, on instructions, prayed for withdrawal of the writ petitions with liberty to raise all the issues before the Assessing Authority in pursuance of the notice under challenge. They also sought a direction that the Assessing Authority should decide all the issues raised by the petitioners. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondent Revenue. The court proceeded based on the prayer made by the petitioners' counsel.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) S.B. CIVIL WRIT PETITION NO. 806 OF 2016 DHANLAXMI EQUIPMENTS PRIVATE LIMITED, HAVING ITS REGISTERED ADDRESS AT F-79A, JETPURA INDUSTRIAL AREA, JETPURA, JAIPUR THROUGH ITS DIRECTOR AND AUTHORIZED SIGNATORY SHRI SHRI RAM CHAUDHARY ...PETITIONER VERSUS INCOME TAX OFFICER, WARD 7(3), JAIPUR HAVING ITS ADDRESS AT INCOME TAX DEPARTMENT, C-95, BABA SIDDHANATH BHAWAN, JANPATH, LAL KOTHI, JAIPUR ….RESPONDENT (2) S.B. CIVIL WRIT PETITION NO. 71 OF 2015 M/S. MANISH MARBLES PRIVATE LIMITED, HAVING ITS REGISTERED ADDRESS AT SP-11, IVTH PHASE, OPP. EVERSHINE MARBLE ROAD, NEAR SHREE APARAJITA MARBLES, RIICO INDUSTRIAL AREA, MADANGANJ, KISHANGARH, DISTRICT AJMER, THROUGH ITS DIRECTOR AND AUTHORIZED SIGNATORY SHRI KAILASH CHAND AGRAWAL ...PETITIONER VERSUS INCOME TAX OFFICER, WARD KISHANGARH, HAVING ITS ADDRESS AT INCOME TAX DEPARTMENT, CITY ROAD, KISHANGARH, DISTRICT AJMER ….RESPONDENT (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:42 AM) (2 of 4) [CW-806/2016]

(3) S.B. CIVIL WRIT PETITION NO. 72 OF 2015 M/S. MANISH MARBLES PRIVATE LIMITED, HAVING ITS REGISTERED ADDRESS AT SP-11, IVTH PHASE, OPP. EVERSHINE MARBLE ROAD, NEAR SHREE APARAJITA MARBLES, RIICO INDUSTRIAL AREA, MADANGANJ, KISHANGARH, DISTRICT AJMER, THROUGH ITS DIRECTOR AND AUTHORIZED SIGNATORY SHRI KAILASH CHAND AGRAWAL ...PETITIONER VERSUS INCOME TAX OFFICER, WARD KISHANGARH, HAVING ITS ADDRESS AT INCOME TAX DEPARTMENT, CITY ROAD, KISHANGARH, DISTRICT AJMER ….RESPONDENT (4) S.B. CIVIL WRIT PETITION NO. 2460 OF 2015 M/S. DHANLAXMI EQUIPMENTS PRIVATE LIMITED, HAVING ITS REGISTERED ADDRESS AT F-79A, JETPURA INDUSTRIAL AREA, JETPURA, JAIPUR THROUGH ITS DIRECTOR AND AUTHORIZED SIGNATORY SHRI SHRI RAM CHAUDHARY ...PETITIONER VERSUS INCOME TAX OFFICER, WARD 7(3), JAIPUR HAVING ITS ADDRESS AT INCOME TAX DEPARTMENT, C-95, BABA SIDDHANATH BHAWAN, JANPATH, LAL KOTHI, JAIPUR ….RESPONDENT (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:42 AM) (3 of 4) [CW-806/2016]

(5) S.B. CIVIL WRIT PETITION NO. 12802 OF 2015 PREMGIRI METALS PRIVATE LIMITED, HAVING ITS REGISTERED ADDRESS AT MANISH STEEL COMPOUND, RANISATI ROAD, SIKAR, THROUGH ITS DIRECTOR AND AUTHORIZED SIGNATORY SHRI GIRDHARI LAL CHODHARY ...PETITIONER VERSUS INCOME TAX OFFICER, WARD 1, SIKAR HAVING ITS ADDRESS AT AAYAKAR BHAWAN, SANWALI ROAD, SIKAR ….RESPONDENT _____________________________________________________ For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. Sameer Jain Mrs. Parinitoo Jain _____________________________________________________ HON'BLE MR. JUSTICE M.N. BHANDARI Judgment 28/02/2017

After arguing the case to a great length, learned counsel for petitioners, on the instructions of his clients, prays for withdrawal of the writ petitions with liberty to raise all the issues before the Assessing Authority in pursuance of notice under challenge. A direction is, however, sought that the Assessing Authority should decide all the issues raised by the petitioners. In view of prayer made by learned counsel for petitioners, these writ petitions are dismissed as withdrawn with liberty sought for. The petitioners are given liberty to raise all the issues before (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:42 AM) (4 of 4) [CW-806/2016]

the Assessing Authority as have been raised herein and in that case, the authority concerned would consider and decide all the issues without pre-determination. A copy of this order be placed in each connected file. (M.N. BHANDARI)J. FRBOHRA Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:42 AM)

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