M/S DHANLAXMI EQUIPMENTS PVT LTD vs. INCOME TAX OFFICER

CW/2460/2015HC RajasthanRJHC02021201201528 February 2017Bench: K. S. JHAVERI4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer made by the learned counsel for the petitioners. The writ petitions were dismissed as withdrawn with the liberty sought. The petitioners were granted liberty to raise all the issues before the Assessing Authority as had been raised in the writ petitions. In such a scenario, the concerned authority was directed to consider and decide all the issues without pre-determination. The judgment does not delve into the merits of the issues that were to be raised before the Assessing Authority, as the petitions were withdrawn. Therefore, no specific finding on any substantive legal or factual matter was made by the High Court.

What were the facts?

The judgment consolidates five writ petitions filed by different assessees: Dhanlaxmi Equipments Private Limited (two petitions), Manish Marbles Private Limited (two petitions), and Premgiri Metals Private Limited. The petitions challenge notices issued by various Income Tax Officers. The assessees are Dhanlaxmi Equipments Private Limited, Manish Marbles Private Limited, and Premgiri Metals Private Limited. The respondent is the Income Tax Officer of the respective wards. The assessment years are not specified. The petitions were filed between 2015 and 2016. The procedural history involves the assessees filing writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur, challenging notices issued by the Income Tax Department.

What were the issues?

1. Whether the assessees 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. Assessee's Contention: The learned counsel for the petitioners, on instructions from their clients, prayed for withdrawal of the writ petitions. They sought liberty to raise all the issues before the Assessing Authority in pursuance of the notice under challenge. A specific direction was sought 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 made by the respondent revenue.

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 10:20:39 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 10:20:39 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 10:20:39 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 10:20:39 AM)

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