LATE SHRI PRAKASH CHAND DAGA SON OF LATE SHRI PREM CHAND DAGA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/9270/2021HC RajasthanRJHC02053390202107 October 2024Bench: MANINDRA MOHAN SHRIVASTAVA,ASHUTOSH KUMAR1 pages

AI SummaryAllowed

What did the High Court hold?

The Tribunal held that the issue raised in the writ petition was squarely covered by the common order dated 19.03.2024 passed by a Division Bench of the High Court in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax and other connected writ petitions. Consequently, the petition was allowed in similar terms as the cited case, with liberty granted as stated in that order. The reasoning is based on the joint submission of the parties that the present case is identical to the precedent. No specific findings on the merits of the petitioner's case were recorded, as the decision was based on the applicability of the prior judgment. No issues were expressly left undecided.

What were the facts?

The petitioner, Smt. Kushal Devi Daga, through her legal heir, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The writ petition challenged an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

1. Whether the issue raised in this petition is squarely covered by the common order dated 19.03.2024 passed by a Division Bench of this Court in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No.18363/2019 and other connected writ petitions)? This is a question of law. Assessee's Contention: The learned counsel for the petitioner, along with the learned counsel for the respondent, jointly submitted that the issue raised in the petition is squarely covered by the aforementioned common order. Revenue's Contention: The learned counsel for the respondent jointly submitted that the issue raised in the petition is squarely covered by the aforementioned common order.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:42172-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9270/2021 Late Shri Prakash Chand Daga Son Of Late Shri Prem Chand Daga, Through His Legal Heir Smt. Kushal Devi Daga Having Her Address At 1482, Barah Gangaur Ka Rasta, Johari Bazar, Jaipur 302003 In The State Of Rajasthan. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan. ----Respondent For Petitioner(s) : Ms. Apeksha Bapna & Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka For Respondent(s) : Mr. Meyhul Mitta on behalf of Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 07/10/2024 1. Learned counsel for the parties jointly submit that the issue raised in this petition is squarely covered by common order dated 19.03.2024 passed by Division Bench of this Court in the case of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No.18363/2019 and other connected writ petitions). 2. Accordingly, this petition is also allowed in similar terms with liberty as stated in that case. (ASHUTOSH KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),CJ RAJAT/DIKSHA/72 Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/10/2024 at 05:32:30 PM) (Downloaded on 30/10/2026 at 09:41:00 AM)

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