M/S MANISH MARBLES PVT LTD vs. INCOME TAX OFFICER

CW/72/2015HC RajasthanRJHC02018433201528 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The High Court dismissed the writ petitions as withdrawn, granting the liberty sought by the petitioners.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 such an event, the concerned authority would consider and decide all the issues without pre-determination. The Court did not decide the merits of the issues raised by the petitioners, as the petitions were withdrawn. The ratio decidendi is that when a party withdraws a petition with liberty to approach the original authority, the original authority must consider all issues raised without prejudice.

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 challenged notices issued by various Income Tax Officers. The specific assessment years are not explicitly stated in the provided text. The procedural history indicates that the cases were argued at length before the High Court. The core of the dispute revolves around notices issued by the Assessing Authority, which the petitioners sought to challenge through these writ petitions.

What were the issues?

1. Whether the petitioners are entitled to have all issues raised in the writ petitions decided by the Assessing Authority, in pursuance of the notice under challenge? (Question of law and fact) 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 response to the notice under challenge. Crucially, they requested a direction that the Assessing Authority should decide all the issues raised by the petitioners. The petitioners relied on the principle that authorities should consider all issues raised without pre-determination. 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 (D.B. SAW/165/2026 has been filed in this matter. Please refer the same for further orders) (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:35 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 (D.B. SAW/165/2026 has been filed in this matter. Please refer the same for further orders) (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:35 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 (D.B. SAW/165/2026 has been filed in this matter. Please refer the same for further orders) (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:35 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) (D.B. SAW/165/2026 has been filed in this matter. Please refer the same for further orders) (Uploaded on 29/09/2023 at 01:09:34 PM) (Downloaded on 30/10/2026 at 10:20:35 AM)

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