Mahatama Jyoti Rao Phoole Shikshan Sansthan, Jaipur, Throughits Secretary Nirmal Panwar v. The Chief Commissioner Of Income Tax, C.r. Building,Bhagwan Das Road, Jaipur.bhagwan Das Road, Jaipur
High Court
30 Jan 2025 In favour of: Unclear
Forum / Bench
High Court · jaipur
Parties
Mahatama Jyoti Rao Phoole Shikshan Sansthan, Jaipur, Throughits Secretary Nirmal Panwar v. The Chief Commissioner Of Income Tax, C.r. Building,Bhagwan Das Road, Jaipur.bhagwan Das Road, Jaipur
Date of order
30 Jan 2025
Assessment year(s)
—
Outcome
Other
Case summary
In Mahatama Jyoti Rao Phoole Shikshan Sansthan, Jaipur, Throughits Secretary Nirmal Panwar v. The Chief Commissioner Of Income Tax, C.r. Building,Bhagwan Das Road, Jaipur.bhagwan Das Road, Jaipur, the High Court (2025) decided the matter under Section 10 of the Income-tax Act.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
[2025:RJ-JP:4214-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 6621/2014
Mahatama Jyoti Rao Phoole Shikshan Sansthan, Jaipur, ThroughIts Secretary Nirmal Panwar S/o Shri Shyam Laal Panwar, Agedabout 52 years, Residing At 135, Ram Nagar Extension, NewSanganer Road, Sodala, Jaipur.
----Petitioner
Versus
1. The Chief Commissioner Of Income Tax, C.r. Building,Bhagwan Das Road, Jaipur.Bhagwan Das Road, Jaipur.
2. The Central Board Of Direct Taxes, North Block, Depart-ment Of Revenue, Ministry Of Finance, New Delhi.ment Of Revenue, Ministry Of Finance, New Delhi.
----Respondents
For Petitioner(s) : Mr. Akshay Sharma for Mr. Sanjay Jhanwar, Sr. Adv.Mr. Sanjay Jhanwar, Sr. Adv.For Respondent(s): Mr. Shantanu Sharma with Mr. Parth VashishthaMr. Parth Vashishtha
Mr. Sanjay Jhanwar, Sr. Adv.
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTAOrder
30/01/2025
1.Learned counsel for the parties are at ad idem that the issueinvolved in the present petition is squarely covered by the decisionof this Court dated 23.04.2024 in DBCWP No.6622/2014.
2.The writ petition is disposed of in same terms and matter isremanded back to the official concerned to decide the applicationunder Section 10 (23C) of the Income Tax Act, 1961 in accordancewith law.
(SHUBHA MEHTA),J(AVNEESH JHINGAN),J
RIYA/Lakshya/16
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