SEEMA GARG W/O SHRI PAWAN KUMAR GARG vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/11837/2021HC RajasthanRJHC02066274202112 July 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA2 pages

AI SummaryAllowed

What did the High Court hold?

The High Court, upon hearing the submissions, found that the issue raised in the present writ petitions was not disputed by the revenue to be squarely covered by the order dated 25.05.2022 passed by the Coordinate Bench in D.B. Civil Writ Petition No.11980/2021. The petitioner did not press the aspect of cost imposition. Consequently, the Court was inclined to dispose of the petitions by allowing them in terms of the order dated 25.05.2022, with the exception of the amount of cost. The ratio decidendi is that if an issue is identical to a previously decided matter by a coordinate bench and the revenue does not dispute this, the current petition should be disposed of in line with the prior decision, subject to any specific concessions made. The writ petitions were accordingly allowed.

What were the facts?

These are two connected writ petitions filed by Seema Garg and Pawan Kumar Garg, challenging an order or action by the Assistant Commissioner of Income Tax, Circle Sawai, Sawai Madhopur, and the Principal Commissioner of Income Tax, Kota. The petitions stem from a survey conducted by the revenue. The petitioners' counsel argued that the issue in these petitions is identical to a matter decided by a Coordinate Bench of the same High Court on May 25, 2022, in D.B. Civil Writ Petition No. 11980/2021. The revenue's counsel did not dispute this. The petitioner's counsel also indicated they would not press the aspect of cost imposition.

What were the issues?

1. Whether the issue raised in these writ petitions 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) Assessee's Contention: The issue is squarely covered by the aforementioned order of the Coordinate Bench. The petitioner does not press the aspect of imposition of cost. Revenue's Contention: The learned counsel for the respondent did not dispute that the issue is covered by the order of the Coordinate Bench.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11837/2021 Seema Garg W/o Shri Pawan Kumar Garg, Aged About 41 Years, R/o Janki Nagar, Khatri Ka Bagh, Ranthambhore Road, Sawai Madhopur, Rajasthan. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Kota, C R Building, Rawat Bhata Road, Kota 324009 2. Assistant Commissioner Of Income Tax, Circle Sawai, Sawai Madhopur, Rajasthan. ----Respondents Connected With D.B. Civil Writ Petition No. 11756/2021 Pawan Kumar Garg S/o Shri Swaroop Chand Garg, Aged About 42 Years, R/o 55, 57, Pawan Eye Hospital And Research Centre, Janki Nagar, Ranthambhore Road, Sawai Madhopur, Rajasthan. ----Petitioner Versus 1. Principal Commissioner Of Income Tax Kota, C R Building, Rawat Bhata Road, Kota 324009. 2. Assistant Commissioner Of Income Tax, Circle Sawai, Sawai Madhopur, Rajasthan. ----Respondents For Petitioner(s) : Ms. Gunjan Pathak, Advocate with Ms. Ishita Rawat, Advocate For Respondent(s) : Mr. Anil Mehta, AAG with Mr. Siddharth Bapna, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA 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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