PAWAN KUMAR GARG S/O SHRI SWAROOP CHAND GARG vs. PRINCIPAL COMMISSIONER OF INCOME TAX KOTA
What did the High Court hold?
The Tribunal held that the issue raised in the writ petitions is squarely covered by the order dated 25.05.2022 passed by the Coordinate Bench of the High Court in D.B. Civil Writ Petition No.11980/2021. The revenue's counsel did not dispute this fact. Consequently, the Tribunal was inclined to dispose of the petitions in terms of the aforementioned order. The petitioner did not press the aspect of imposition of cost. Therefore, the writ petitions were allowed in terms of the order dated 25.05.2022, except for the amount of cost, which was not imposed. The operative direction was to allow the writ petitions.
What were the facts?
These are two connected writ petitions filed by Seema Garg and Pawan Kumar Garg. The petitioners are challenging an order or action by the Income Tax Department. The specific assessment years and the exact nature of the order under challenge are not detailed in the provided text. The procedural history indicates that the matter was heard by the High Court of Judicature for Rajasthan, Bench at Jaipur. The core of the dispute appears to revolve around issues that are claimed to be covered by a previous order of a Coordinate Bench of the same court.
What were the issues?
1. Whether the issue raised in the writ petition is squarely covered by the order dated 25.05.2022 passed by the Coordinate Bench of this Court in D.B. Civil Writ Petition No.11980/2021? (Question of law and fact, turning on the applicability of precedent). Assessee's Contention: The issue raised in the petition is squarely covered by the order dated 25.05.2022 passed by the Coordinate Bench of this Court in D.B. Civil Writ Petition No.11980/2021. The petitioner does not press the aspect of imposition of cost. Revenue's Contention: The learned counsel for the respondent does not dispute that the issue raised in the petition is squarely covered by the order dated 25.05.2022 passed by the Coordinate Bench of this Court in D.B. Civil Writ Petition No.11980/2021.
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Cause title — parties, addresses and appearances
Order 12/07/2022
(2 of 2) [CW-11837/2021] Heard. The submissions of learned counsel for the petitioner that the issue raised in this petition is squarely covered in the order dated 25.05.2022 passed by the Coordinate Bench of this Court in D.B. Civil Writ Petition No.11980/2021, is not disputed by learned counsel for the respondent. He submitted that on the facts of the present case, cost may not be imposed for the present case is based on survey conducted. Learned counsel for the petitioner does not press on this aspect of imposition of cost. As a result, we are inclined to dispose of the petition by allowing the same in terms of the order dated 25.05.2022 passed in D.B. Civil Writ Petition No.11980/2021, except the amount of cost. The writ petitions are accordingly allowed. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J LAKSHYA SHARMA /16-17
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