MANOJ KUMAR JAIN S/O LATE SHRI RAMESH CHAND JAIN vs. INCOME TAX OFFICER

CW/1504/2021HC Rajasthan2024:RJ-JP:6643-DB08 February 2024Bench: AVNEESH JHINGAN, SHUBHA MEHTA3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court noted that the writ petitions had been pending for over two years. Given the delay, the Court decided to dispose of the petitions by issuing a specific direction to the respondent No. 2 (Deputy Commissioner of Income Tax, Central Circle, Kota). The Court directed respondent No. 2 to consider and decide the representation of the petitioner for the release of the seized cash as expeditiously as possible, and in any event, not later than eight weeks from the date of the order. To facilitate a prompt resolution 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 procedural direction.

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 deceased individuals, against various Income Tax Officers and Deputy Commissioners of Income Tax in Kota. The petitions arose from search and seizure operations conducted at the residential premises of the petitioners, during which cash amounting to Rs. 50,00,000/- was seized along with other documents. The primary grievance raised in these petitions, filed in 2021, is the alleged non-decision of a representation dated May 29, 2018, made by the petitioners for the release of the seized cash. The petitions have been pending for over two years.

What were the issues?

1. Whether the respondents have failed to decide the representation filed by the petitioner for the release of seized cash, thereby causing prejudice to the petitioner? The petitioner's contention is that their representation dated May 29, 2018, seeking the release of the seized cash of Rs. 50,00,000/- has not been decided by the respondents, despite the passage of considerable time. They argue that this inaction is causing them prejudice and seek a direction for the expeditious decision of their representation. The revenue's contentions are not recorded in the judgment.

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 10:26:16 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 10:26:16 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 10:26:16 AM)

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