Rakesh Jain V. The Union Of India and The Principal Commissioner Of Income Tax, Udaipur and The Deputy Commissioner Of Income Tax, Circle 1, Udaipur and The Assistant Commissioner Income Tax, Central Circle 1, Udaipur and The Income Tax Officer, Ito Ward 2(1), Udaipur

CW/17202/2023

AI Insights

The case involves multiple writ petitions filed by Rakesh Jain against various officials of the Income Tax Department and the Union of India, concerning disputes related to income tax assessments. The petitions were consolidated under D.B. Civil Writ Petition No. 17199/2023 and related cases. The primary legal issue revolved around the acceptance of the income tax returns filed by the petitioner and whether any additional liabilities were to be imposed. During the proceedings, the respondent's counsel conceded that no extra liability was established against the petitioner, leading to the dismissal of the petitions as infructuous.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 800841 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 20-05-2024
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K BISSA
• Assessee Lawyers: NIRMAL PAGARIA; PRASHANT TATIA
• Keywords: Civil Writ Petition; Income Tax; Infructuous

Judgement Text

" [2024:RJ-JD:22742-DB] (1 of 4) [CW-17199/2023] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17199/2023 Rakesh Jain S/o Sampatlal Jain, Aged About 42 Years, Occupation - Business, Resident Of A/401, Sudharm Residency, New City Light Road, Near Drb College, Althan, Surat, Gujarat 395017. ----Petitioner Versus 1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building, New Delhi- 110001 2. The Principal Commissioner Of Income Tax, Udaipur, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 3. The Deputy Commissioner Of Income Tax, Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 4. The Assistant Commissioner Income Tax, Central Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 5. The Income Tax Officer, Ito Ward 2(1), Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. ----Respondents Connected With D.B. Civil Writ Petition No. 17202/2023 Rakesh Jain S/o Sampatlal Jain, Aged About 42 Years, Occupation - Business, Resident Of A/401, Sudharm Residency, New City Light Road, Near Drb College, Althan, Surat, Gujarat 395017. ----Petitioner Versus 1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building, New Delhi- 110001 2. The Principal Commissioner Of Income Tax, Udaipur, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 3. The Deputy Commissioner Of Income Tax, Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 4. The Assistant Commissioner Income Tax, Central Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 5. The Income Tax Officer, Ito Ward 2(1), Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. ----Respondents D.B. Civil Writ Petition No. 17207/2023 Rakesh Jain S/o Sampatlal Jain, Aged About 42 Years, Occupation- Business, Resident Of A/401 Sudharm Residency [2024:RJ-JD:22742-DB] (2 of 4) [CW-17199/2023] New City Light Road, Near Drb College, Althan, Surat, Gujarat 395017. ----Petitioner Versus 1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building New Delhi - 110001. 2. The Principal Commissioner Of Income Tax, Udaipur, Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. 3. The Deputy Commissioner Of Income Tax, Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. 4. The Assistant Commissioner Income Tax, Central Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. 5. The Income Tax Officer, Ito Ward 2(1), Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. ----Respondents D.B. Civil Writ Petition No. 17221/2023 Rakesh Jain S/o Sampatlal Jain, Aged About 42 Years, Occupation- Business, Resident Of A/401 Sudharm Residency New City Light Road, Near Drb College, Althan, Surat, Gujarat 395017. ----Petitioner Versus 1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building, New Delhi- 110001 2. The Principal Commissioner Of Income Tax, Udaipur, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 3. Teh Deputy Commissioner Of Income Tax, Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 4. The Assistant Commissioner Income Tax, Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. 5. The Income Tax Officer, Ito Ward 2(1), Aayakar Bhawan, Sub City Centre, Savina, Udaipur, Rajasthan. ----Respondents D.B. Civil Writ Petition No. 17373/2023 Rakesh Jain S/o Sampatlal Jain, Aged About 42 Years, Occupation - Business, Resident Of A/401 Sudharm Resdency New City Light Road Near Drb College, Althan Surat, Gujarat 395017. ----Petitioner Versus 1. The Union Of India, Through The Secretary Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building New Delhi 110 001. [2024:RJ-JD:22742-DB] (3 of 4) [CW-17199/2023] 2. The Principal Commissioner Of Income Tax, Udaipur Aayakar Bhawan Sub City Centre Savina Udaipur Rajasthan 3. The Deputy Commissioner Of Income Tex, Circle 1 Aaykar Bhawan Sub City Centre Savina Udaipur Rajasthan 4. The Assistant Commissioner Income Tex, Central Circle 1 Aayakar Bhawan Sub City Centre Savina Udaipur Rajasthan 5. The Income Tex Officer, Ito Waed 2(1) Aayakar Bhawan Sub City Centre Savina Udaipur Rajasthan ----Respondents D.B. Civil Writ Petition No. 18887/2023 Rakesh Jain S/o Sampatlal Jain, Aged About 42 Years, Occupation- Business, Resident Of A/401 Sudharm Residency New City Light Road, Near Drb College, Althan, Surat, Gujarat 395017. ----Petitioner Versus 1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building New Delhi- 110001. 2. The Principal Commissioner Of Income Tax, Udaipur, Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. 3. The Deputy Commissioner Of Income Tax, Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. 4. The Assistant Commissioner Income Tax, Central Circle 1, Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. 5. The Income Tax Officer, Ito Ward 2 (1), Aayakar Bhawan, Sub City Centre, Savina, Udaipur Rajasthan. ----Respondents For Petitioner(s) : Mr. Nirmal Pagaria Mr. Prashant Tatia For Respondent(s) : Mr. KK Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 20/05/2024 Learned counsel for the respondent fairly submits that no extra liability has been found to be made out against the [2024:RJ-JD:22742-DB] (4 of 4) [CW-17199/2023] petitioner and the returns filed by the assessee have been accepted, thus, the writ petitions have become infructuous. Consequently, the present writ petitions are dismissed as having rendered infructuous. (YOGENDRA KUMAR PUROHIT),J (DR.PUSHPENDRA SINGH BHATI),J 104-108 & 110-Devraj/nirmala/- "