SMT. VINITA DEVI GOLECHA vs. PRINCIPAL COMMI. OF INCOME TAX and ORS

CW/3458/2018HC RajasthanRJHC01026274201815 March 20182 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petitions based on the statement made by the learned counsel for the petitioners. The court directed that no coercive action would be taken against the petitioners for the recovery of the demand until March 31, 2018. If the appeals were not decided by this date, the stay granted by the court would automatically stand vacated, and the respondents (Income Tax Department) would be at liberty to recover the demand thereafter. The court did not decide on the merits of the underlying tax dispute but provided a procedural relief concerning the recovery of demand pending the appeal's disposal.

What were the facts?

These are two civil writ petitions filed by Rajkumar Golecha and Smt. Vinita Devi Golecha. The petitioners are aggrieved by the pending appeals before the Commissioner of Income Tax (Appeal) Central, Udaipur. The assessment years are not specified. The core of the petitions revolves around the pendency of these appeals and the potential for coercive action for recovery of demand. The procedural history indicates that the appeals are currently being heard and are expected to be concluded by March 31, 2018. The amount in dispute is not explicitly stated.

What were the issues?

1. Whether the High Court should intervene by issuing a writ of mandamus or other appropriate writ to direct the expeditious disposal of the pending appeals before the Commissioner of Income Tax (Appeal) Central, Udaipur? (Question of law and procedure) Assessee's Contention: The petitioners, through their learned counsel, stated that the appeals are being heard and shall definitely be concluded by March 31, 2018. This implies an expectation of timely resolution. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the court's order implies that the revenue would be at liberty to recover the demand if the appeal is not decided by the stipulated date.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 3457 / 2018 Rajkumar Golecha S/o Labh Chand Ji, Aged About 43 Years, Resident of Gundochya Baas, Pali Marwar. ----Petitioner Versus 1. Principal Commissioner of Income Tax Department, Jodhpur. 2. Deputy Commissioner of Income Tax Department, Central Circle-2, Jodhpur. 3. Commissioner of Income Tax (Appeal) Central, Udaipur. 4. Assistant Commissioner of Income Tax, Central Circle-2 Jodhpur. ----Respondents S.B. Civil Writ Petition No. 3458 / 2018 Smt. Vinita Devi Golecha, W/o Rajkumar Golecha, Aged About 42 Years, Resident of Gundochya Baas, Pali Marwar. ----Petitioner Versus 1. Principal Commissioner of Income Tax Department, Jodhpur. 2. Deputy Commissioner of Income Tax Department, Central Circle-2 Jodhpur. 3. Commissioner of Income Tax (Appeal) Central, Udaipur. 4. Assistant Commissioner of Income Tax, Central Circle-2 Jodhpur. ----Respondents _____________________________________________________ For Petitioner(s) : Mr. Sundeep Bhandawat _____________________________________________________ HON'BLE MS. JUSTICE NIRMALJIT KAUR Order 15/03/2018

Learned counsel for the petitioners states that the appeal is being heard and shall definitely be concluded by 31st March, 2018.

(2 of 2) [CW-3457/2018] In view of the said statement, this Court deems it proper to dispose of the present writ petitions with a direction that no coercive action shall be taken against the petitioners for recovery of the demand uptill 31st March, 2018. In case, the said appeal in not decided by 31st March, 2018, the stay granted by this Court shall be deemed to have been automatically vacated and the respondents will be at liberty to recover the said amount thereafter. (NIRMALJIT KAUR), J. arvind/53-54

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