Rajesh Sharma V. Income Tax Officer

CW/15380/2022

AI Insights

The case involves multiple writ petitions filed by various petitioners, including Rajesh Sharma, against the Income Tax Officer, concerning the re-opening of tax assessments for different assessment years. The petitions are connected and raise a common legal issue regarding the legality of re-opening assessments under the applicable laws. The High Court of Judicature for Rajasthan at Jaipur has decided to hear these petitions together due to the commonality of the legal issue involved. The court has directed the parties to prepare and submit a detailed chart categorizing the cases by year and amount, indicating the specific assessments being contested.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796738 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 17-01-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUROOP SINGHI; N S BHATI
• Assessee Lawyers: SIDDHARTH RANKA; ROHAN CHATTER
• Keywords: Assessment years; Re-opening of assessment; Common issue

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14638/2022 Rajesh Sharma ----Petitioner Versus Income Tax Officer ----Respondent Connected With 1. D.B. Civil Writ Petition No. 9490/2022 2. D.B. Civil Writ Petition No. 11513/2022 3. D.B. Civil Writ Petition No. 11984/2022 4. D.B. Civil Writ Petition No. 12082/2022 5. D.B. Civil Writ Petition No. 12281/2022 6. D.B. Civil Writ Petition No. 12312/2022 7. D.B. Civil Writ Petition No. 12327/2022 8. D.B. Civil Writ Petition No. 12329/2022 9. D.B. Civil Writ Petition No. 12334/2022 10. D.B. Civil Writ Petition No. 12346/2022 11. D.B. Civil Writ Petition No. 12418/2022 12. D.B. Civil Writ Petition No. 12454/2022 13. D.B. Civil Writ Petition No. 12510/2022 14. D.B. Civil Writ Petition No. 12512/2022 15. D.B. Civil Writ Petition No. 12514/2022 16. D.B. Civil Writ Petition No. 12515/2022 17. D.B. Civil Writ Petition No. 12567/2022 18. D.B. Civil Writ Petition No. 12596/2022 19. D.B. Civil Writ Petition No. 12601/2022 20. D.B. Civil Writ Petition No. 12631/2022 21. D.B. Civil Writ Petition No. 12640/2022 22. D.B. Civil Writ Petition No. 12688/2022 23. D.B. Civil Writ Petition No. 12689/2022 24. D.B. Civil Writ Petition No. 12839/2022 25. D.B. Civil Writ Petition No. 12844/2022 26. D.B. Civil Writ Petition No. 12845/2022 27. D.B. Civil Writ Petition No. 12846/2022 28. D.B. Civil Writ Petition No. 12863/2022 29. D.B. Civil Writ Petition No. 12865/2022 (2 of 10) [CW-14638/2022] 30. D.B. Civil Writ Petition No. 12866/2022 31. D.B. Civil Writ Petition No. 12868/2022 32. D.B. Civil Writ Petition No. 12871/2022 33. D.B. Civil Writ Petition No. 12873/2022 34. D.B. Civil Writ Petition No. 12986/2022 35. D.B. Civil Writ Petition No. 12995/2022 36. D.B. Civil Writ Petition No. 13018/2022 37. D.B. Civil Writ Petition No. 13032/2022 38. D.B. Civil Writ Petition No. 13068/2022 39. D.B. Civil Writ Petition No. 13079/2022 40. D.B. Civil Writ Petition No. 13083/2022 41. D.B. 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Civil Writ Petition No. 13437/2022 64. D.B. Civil Writ Petition No. 13438/2022 65. D.B. Civil Writ Petition No. 13439/2022 (3 of 10) [CW-14638/2022] 66. D.B. Civil Writ Petition No. 13443/2022 67. D.B. Civil Writ Petition No. 13444/2022 68. D.B. Civil Writ Petition No. 13446/2022 69. D.B. Civil Writ Petition No. 13458/2022 70. D.B. Civil Writ Petition No. 13470/2022 71. D.B. Civil Writ Petition No. 13472/2022 72. D.B. Civil Writ Petition No. 13485/2022 73. D.B. Civil Writ Petition No. 13488/2022 74. D.B. Civil Writ Petition No. 13489/2022 75. D.B. Civil Writ Petition No. 13494/2022 76. D.B. Civil Writ Petition No. 13495/2022 77. D.B. Civil Writ Petition No. 13499/2022 78. D.B. Civil Writ Petition No. 13504/2022 79. D.B. Civil Writ Petition No. 13519/2022 80. D.B. Civil Writ Petition No. 13525/2022 81. D.B. Civil Writ Petition No. 13526/2022 82. D.B. Civil Writ Petition No. 13527/2022 83. D.B. Civil Writ Petition No. 13539/2022 84. D.B. Civil Writ Petition No. 13540/2022 85. D.B. 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Civil Writ Petition No. 6181/2023 (9 of 10) [CW-14638/2022] 282. D.B. Civil Writ Petition No. 6250/2023 283. D.B. Civil Writ Petition No. 6406/2023 284. D.B. Civil Writ Petition No. 6463/2023 285. D.B. Civil Writ Petition No. 8063/2023 286. D.B. Civil Writ Petition No. 8149/2023 287. D.B. Civil Writ Petition No. 8203/2023 288. D.B. Civil Writ Petition No. 8267/2023 289. D.B. Civil Writ Petition No. 8268/2023 290. D.B. Civil Writ Petition No. 9553/2023 For Petitioner(s) : Mr. Siddharth Ranka Advocate with Mr. Rohan Chatter Advocate. Mr. Devang Gargieya Advocate through Video Conferencing on behalf of Mr. Mahendra Gargieya Advocate. Mr. Kanishk Singhal Advocate on behalf of Mr. Gunjan Pathak Advocate. Ms. Neha Gyamlani Advocate & Mr. Mohit Kumar Sharma Advocate. Mr. Prakul Khurana Advocate with Mr. Rajat Sharma Advocate. Mr. Aditya Vijay Advocate Mr. P.K. Kasliwal Advocate with Mr. Priyesh Kasliwal Advocate. Mr. K.R. Gurjar Advocate on behalf of Mr. Anil Kumar Advocate. Mr. Ranjan Mehta Advocate, Mr. Keshav Khandelwal Advocate, Mr. Vaidik Sharma Advocate, Ms. Komal Suthar Advocate, Ms. Pritha Agarwal Advocate & Ms. Ananya Achra Advocate. Mr. Umang Gupta Advocate, Ms. Aditi Khandelwal Advocate & Ms. Sejal Harneja Advocate. For Respondent(s) : Mr. Anuroop Singhi Advocate with Mr. N.S. Bhati Advocate & Mr. Aditya Khandelwal Advocate. Mr. Sandeep Pathak Advocate with Mr. Arnav Singh Advocate. Mr. Siddharth Bapna Advocate with Mr. Sarvesh Jain Advocate. Mr. Anurag Mathur Advocate on behalf of Mr. Shantanu Sharma Advocate. (10 of 10) [CW-14638/2022] HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 17/01/2024 Heard. These petitions pertaining to different assessment years, are required to be heard on the common issue as to whether the re-opening of assessment is barred under the applicable laws. Learned counsel for the parties may submit a detailed chart clearly stating the year of assessment, grouping of cases year wise and the amount involved. Matters be listed on 13.02.2024 at 2.00 P.M. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ SANJAY KUMAWAT-162-452 "