VIDHYA DEVI JAIN W/O LATE SHRI RAMESH CHAND JAIN vs. INCOME TAX OFFICER, WARD 2(1)

CW/1502/2021HC Rajasthan2024:RJ-JP:6639-DB08 February 2024Bench: AVNEESH JHINGAN, SHUBHA MEHTA3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court acknowledged that the writ petitions had been pending for over two years. Considering the significant time elapsed since the filing of the representation and the petitions, the Court decided to dispose of the matter by issuing a directive to the respondent No. 2 (Deputy Commissioner of Income Tax, Central Circle, Kota). The respondent No. 2 was directed to consider and decide the petitioner's representation for the release of the seized cash expeditiously. The Court set a timeline for this decision, mandating that it be completed not later than eight weeks from the date of the order. To facilitate prompt action and avoid further delays, the Court also directed the petitioner to appear in the office of respondent No. 2 on February 15, 2024, at 11:00 AM. No specific finding was made on the merits of the representation itself, as the order focused on ensuring its timely disposal.

What were the facts?

These four writ petitions were filed by M/s Manak Chand Kailash Chand Saraf and other individuals, including legal heirs of late individuals, against various Income Tax Officers and Deputy Commissioners of Income Tax in Kota. The core issue stems from a search and seizure operation conducted at the residential premises of one of the petitioners, during which cash amounting to Rs. 50,00,000/- was seized along with other documents. The petitioners filed applications for the release of the seized cash. The present petitions, filed in 2021, sought directions for the release of this cash, specifically highlighting that a representation dated May 29, 2018, for its release had not been decided by the respondents. The petitions had been pending for over two years.

What were the issues?

1. Whether the respondent authorities are obligated to decide the representation for the release of seized cash, filed on May 29, 2018, within a reasonable timeframe? (Question of law) The Assessee (Petitioner) contended that their representation dated May 29, 2018, seeking the release of the seized cash of Rs. 50,00,000/- had been pending for an unduly long period. They argued that the Income Tax Department had a duty to act upon such representations promptly and that the delay in deciding the matter was causing prejudice. The petitioners sought a direction from the High Court to compel the respondents to decide their representation. The Revenue (Respondent) did not record any specific arguments in the judgment regarding the delay or the merits of the representation. The judgment indicates that the petition was pending for over two years, and the court proceeded to pass an order based on the facts presented and the passage of time.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:6639-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1500/2021 M/s Manak Chand Kailash Chand Saraf, Chouth Mata Bazar, Kota Through Its Partner Sh. Rajesh Kumar Jain S/o Late Shri Ramesh Chand Jain Aged About 51 Years Residing At Kothi Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward, 2(3), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents Connected With D.B. Civil Writ Petition No. 1502/2021 Vidhya Devi Jain W/o Late Shri Ramesh Chand Jain, Aged About 74 Years, Residing At Kothi Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward 2(1), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents Connected With D.B. Civil Writ Petition No. 1504/2021 Manoj Kumar Jain S/o Late Shri Ramesh Chand Jain, Aged About 52 Years, Residing At 1-Ka-25, Vigyan Nagar, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward, 2(1), Kota. 2. Deputy Commissioner Of Income Tax, Central Circle, Kota. ----Respondents Connected With D.B. Civil Writ Petition No. 2548/2021 (Uploaded on 14/02/2024 at 11:39:36 AM) (Downloaded on 30/10/2026 at 10:26:14 AM)

[2024:RJ-JP:6639-DB] (2 of 3) [CW-1500/2021] Rajesh Kumar Jain Legal Heir Of Late Shri Kailash Chand Jain, Aged About 51 Years, Residing At Manak Bhawan, Subji Mandi, Kota. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle, Ncr Building, Rawatbhata Road, Kota. ----Respondent For Petitioner(s) : Mr. Prakul Khurrana Mr. Sanjay Jhanwar Mr. Rajat Sharma Mr. Aryan Singh Mr. Nilesh Sen For Respondent(s) : Mr. Siddharth Bapna Ms. Bhawana Laddha on behalf of Mr. Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 08/02/2024 AVNEESH JHINGAN, J(ORAL) 1. These four petitions are being disposed of by common order as the facts and issues involved in these petitions are common. 2. For convenience, the facts taken from D.B. Civil Writ Petition No.1500/2021, are being considered. 3. There were search and seizure at the residential premises of the petitioner and cash worth Rs.50,00,000/- was seized by the search team along with other documents. 4. During the pendency of the proceedings, application was filed for release of the cash seized. This petition was filed in the year 2021 seeking directions to the respondents for release of the (Uploaded on 14/02/2024 at 11:39:36 AM) (Downloaded on 30/10/2026 at 10:26:14 AM)

[2024:RJ-JP:6639-DB] (3 of 3) [CW-1500/2021] cash and the grievance raised is that the representation dated 29.05.2018 for releasing of the seized cash has not decided. 5. The petition is pending for more than two years, much water has flown. The petition is disposed of at this stage directing the respondent No.2 to consider and decide the representation of the petitioner as expeditiously as possible not later than eight weeks from today. To avoid any further delay, let the petitioner through its representative appear in the office of the respondent No.2 on 15.02.2024 at 11:00 AM. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J LAKSHYA/CHANDAN/79-80,115-116 Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/02/2024 at 11:39:36 AM) (Downloaded on 30/10/2026 at 10:26:14 AM)

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