RAJ TECH UNI KOTA V. INCOME TAX OFFICER AND ORS

CW/12702/2011

AI Insights

The case involves Rajasthan Technical University, represented by its Finance Officer, Sh. S.N. Sharma, as the petitioner, against various respondents including the Income-Tax Officer, Commissioner of Income Tax, Central Board of Direct Taxes, Union of India, and the State of Rajasthan. The core of the dispute revolves around certain income tax orders that the petitioner contested. After extensive arguments, the counsel for the respondent-Revenue sought permission to withdraw the impugned orders, indicating a desire to re-evaluate the issues presented. The court's decision to allow this withdrawal and re-consideration effectively means that the original disputes and the legal standings of the parties remain open for further examination and are not conclusively resolved by this judgment.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 750938 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 06-11-2017
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ABHAY JAIN; PARINITOO JAIN; KRITIN SHARMA; MANU BHARGAVA; T R MURLIDHAR
• Assessee Lawyers: SANJAY JHANWAR; ATUL SAXENA
• Keywords: Income Tax; Reconsideration; Writ petition

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) S.B. Civil Writ Petition No. 17748 of 2011 Rajasthan Technical University, Rawat Bhata Road, Kota, through its Finance Officer, Sh. S.N. Sharma S/o Sh. Ratan Lal Sharma, Aged About 52 Years, R/o 691-A, R.K. Puram, Kota (Rajasthan). ...Petitioner Versus 1. Income-Tax Officer, Ward-1(2), C.R. Building, Rawat Bhata Road, Kota. 2. Commissioner of Income Tax, C.R. Building, Rawat Bhata Road, Kota. 3. Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, North Block, Delhi- 110001. 4. Union of India through the Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi-110001. ...Respondents 5. State of Rajasthan, Through Principal Secretary, Technical Education, Secretariat, Jaipur. …...Performa Respondent (2) S.B. Civil Writ Petition No. 12702 of 2011 Rajasthan Technical University, Rawat Bhata Road, Kota, through its Finance Officer, Sh. S.N. Sharma S/o Sh. Ratan Lal Sharma, Aged About 52 Years, R/o 691-A, R.K. Puram, Kota (Rajasthan). ...Petitioner Versus 1. Income-Tax Officer, Ward-1(2), C.R. Building, Rawat Bhata Road, Kota. (2 of 3) [CW-17748/2011] 2. Commissioner of Income Tax, C.R. Building, Rawat Bhata Road, Kota. 3. Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, North Block, Delhi- 110001. 4. Union of India through the Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi-110001. ...Respondents 5. State of Rajasthan, Through Principal Secretary, Technical Education, Secretariat, Jaipur. …...Performa Respondent (3) S.B. Civil Writ Petition No. 12703 of 2011 Rajasthan Technical University, Rawat Bhata Road, Kota, through its Finance Officer, Sh. S.N. Sharma S/o Sh. Ratan Lal Sharma, Aged About 52 Years, R/o 691-A, R.K. Puram, Kota (Rajasthan). ...Petitioner Versus 1. Income-Tax Officer, Ward-1(2), C.R. Building, Rawat Bhata Road, Kota. 2. Commissioner of Income Tax, C.R. Building, Rawat Bhata Road, Kota. 3. Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, North Block, Delhi- 110001. 4. Union of India through the Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi-110001. ...Respondents (3 of 3) [CW-17748/2011] 5. State of Rajasthan, Through Principal Secretary, Technical Education, Secretariat, Jaipur. …...Performa Respondents _____________________________________________________ For Petitioner(s) : Mr. Sanjay Jhanwar with Mr. Atul Saxena For Respondent(s) : Mr. Abhay Jain with Mrs. Parinitoo Jain Mr. Kritin Sharma for Mr. Manu Bhargava, Govt. Counsel Mr. T.R. Murlidhar, ITO, Kota – present in person _____________________________________________________ HON'BLE MR. JUSTICE M.N.BHANDARI Judgment 06/11/2017 After arguing the writ petitions at length, learned counsel for respondent-Revenue prays for permission to withdraw the impugned orders with liberty to re-consider the whole issue afresh. Hence, writ petitions may be disposed of with the liberty sought for. In view of the above, writ petitions stand disposed of with liberty to the respondent-Revenue to re-consider the issue, however, in view of statement of the counsel in the presence of the Officer of the department, they would not act on the impugned orders, rather, would withdraw it for re-consideration. A copy of this order be placed in each connected file. (MN BHANDARI) J. FRBOHRA "