PRABHA DEVI GOLECHA V. THE COMMISSIONER OF INCOME TAX

CW/5042/2001

AI Insights

The case involves multiple writ petitions filed by Smt. Prabha Devi Golecha, through her legal representative Swapnesh Golecha, against the Commissioner of Income-Tax, Bikaner, and the Assistant Commissioner of Wealth Tax, Circle 3(1), Jaipur. The petitions were related to issues of wealth tax and income tax assessments. The court referenced a prior decision in DB Wealth Tax Appeal No.05/2004, which had addressed the same issues. Both parties acknowledged the applicability of the previous judgment to the current petitions. As a result, the court decided to dispose of the petitions by adopting the conclusions of the earlier case.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 769981 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 23-02-2017
• Assessment Year: misc
• Other Referred Cases: Commissioner Of Wealth Tax Jaipur-I, Jaipur Vs. Smt. Prabha Devi Golecha
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUROOP SINGHI
• Assessee Lawyers: SIDDHARTH RANKA
• Keywords: Income Tax; Wealth Tax; Writ petition

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) S.B. CIVIL WRIT PETITION NO. 5042/2001 SMT. PRABHA DEVI GOLECHA, W/O. LATE SHIR HEM CHANDRA GOLECHA, 12, GANGUAR KA RASTA, JAIPUR IN THE STATE OF RAJASTHAN THROUGH LEGAL REPRESENTATIVE SWAPNESH GOLECHA S/O. LATE SHRI SHARAD CHANDRA GOLECHA, RESIDENT OF 1511, BARAH GANGORE-KA-RASTA, JAIPUR-302003 .....PETITIONER V/S. 1. THE COMMISSIONER OF INCOME-TAX, BIKANER (HQS. AT JAIPUR), CENTRAL REVENUE BUILDING, STATUE CIRCLE, JAIPUR. 2. THE ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 3(1), CENTRAL REVENUE BUILDING, STATUE CIRLCE, JAIPUR. ....RESPONDENTS (2) S.B. CIVIL WRIT PETITION NO. 587/2002 SMT. PRABHA DEVI GOLECHA, W/O. LATE SHIR HEM CHANDRA GOLECHA, 12, GANGUAR KA RASTA, JAIPUR IN THE STATE OF RAJASTHAN THROUGH LEGAL REPRESENTATIVE SWAPNESH GOLECHA S/O. LATE SHRI SHARAD CHANDRA GOLECHA, RESIDENT OF 1511, BARAH GANGORE-KA-RASTA, JAIPUR-302003 .....PETITIONER V/S. (2 of 5) [CW-5042/2001] 1. THE COMMISSIONER OF INCOME-TAX, BIKANER (HQS. AT JAIPUR), CENTRAL REVENUE BUILDING, STATUE CIRCLE, JAIPUR. 2. THE ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 3. CENTRAL REVENUE BUILDING, STATUE CIRLCE, JAIPUR. ....RESPONDENTS (3) S.B. CIVIL WRIT PETITION NO. 588/2002 1. SMT. PRABHA DEVI GOLECHA, W/O. LATE SHIR HEM CHANDRA GOLECHA, 12, GANGUAR KA RASTA, JAIPUR IN THE STATE OF RAJASTHAN 2. THROUGH LEGAL REPRESENTATIVE SWAPNESH GOLECHA S/O. LATE SHRI SHARAD CHANDRA GOLECHA, RESIDENT OF 1511, BARAH GANGORE-KA-RASTA, JAIPUR-302003 .....PETITIONER V/S. 1. THE COMMISSIONER OF INCOME-TAX, BIKANER (HQS. AT JAIPUR), CENTRAL REVENUE BUILDING, STATUE CIRCLE, JAIPUR. 2. THE ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 3(1), CENTRAL REVENUE BUILDING, STATUE CIRLCE, JAIPUR. ....RESPONDENTS (4) S.B. CIVIL WRIT PETITION NO. 589/2002 (3 of 5) [CW-5042/2001] 1. SMT. PRABHA DEVI GOLECHA, W/O. LATE SHIR HEM CHANDRA GOLECHA, 12, GANGUAR KA RASTA, JAIPUR IN THE STATE OF RAJASTHAN 2. THROUGH LEGAL REPRESENTATIVE SWAPNESH GOLECHA S/O. LATE SHRI SHARAD CHANDRA GOLECHA, RESIDENT OF 1511, BARAH GANGORE-KA-RASTA, JAIPUR-302003 .....PETITIONER V/S. 1. THE COMMISSIONER OF INCOME-TAX, BIKANER (HQS. AT JAIPUR), CENTRAL REVENUE BUILDING, STATUE CIRCLE, JAIPUR. 2. THE ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 3. CENTRAL REVENUE BUILDING, STATUE CIRLCE, JAIPUR. ....RESPONDENTS (5) S.B. CIVIL WRIT PETITION NO. 590/2002 SMT. PRABHA DEVI GOLECHA, W/O. LATE SHIR HEM CHANDRA GOLECHA, 12, GANGUAR KA RASTA, JAIPUR IN THE STATE OF RAJASTHAN THROUGH LEGAL REPRESENTATIVE SWAPNESH GOLECHA S/O. LATE SHRI SHARAD CHANDRA GOLECHA, RESIDENT OF 1511, BARAH GANGORE-KA-RASTA, JAIPUR-302003 .....PETITIONER V/S. (4 of 5) [CW-5042/2001] 1. THE COMMISSIONER OF INCOME-TAX, BIKANER (HQS. AT JAIPUR), CENTRAL REVENUE BUILDING, STATUE CIRCLE, JAIPUR. 2. THE ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE 3. CENTRAL REVENUE BUILDING, STATUE CIRLCE, JAIPUR. ....RESPONDENTS _____________________________________________________ For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi _____________________________________________________ HON'BLE MR. JUSTICE M.N. BHANDARI Judgment 23/02/2017 It is stated that the issue involved in the present writ petitions has already been decided by this court in DB Wealth Tax Appeal No.05/2004 in the case of Commissioner Of Wealth Tax Jaipur-I, Jaipur Vs. Smt. Prabha Devi Golecha thus these petitions may be ordered to be governed by the judgment (supra). Learned counsel for respondents is fair to admit the aforesaid. In view of above, these writ petitions are ordered to be governed by the judgment (supra) and are disposed of. The impugned order is set aside accordingly. (5 of 5) [CW-5042/2001] A copy of this order be placed in each connected file. (M.N. BHANDARI)J. Sunita/9-13 "