Mohit Agarwal v. Deputy Commissioner Of Income Tax, Central Circle-1,Jaipur, Room

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 1071/2022 Mohit Agarwal S/o Shri Govind Agarwal, aged about 32 years,R/o S-254, Mahaveer Nagar, Near Sanghi Farm, Tonk Road,Jaipur ----Petitioner Versus 1. Deputy Commissioner of Income Tax, Central Circle-1,Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, LICBuilding, Ambedkar Circle, JaipurJaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, LICBuilding, Ambedkar Circle, Jaipur 2. Additional Commissioner of Income Tax, Central Circle,Jaipur, NCR Building, Statue Circle, JaipurJaipur, NCR Building, Statue Circle, Jaipur ----Respondents For Petitioner : Mr. Gunjan Pathak Advocate withMr. Kanishk Singhal AdvocateMr. Kanishk Singhal Advocate Ms. Priyanshi Roongta Advocate. For Respondents: Mr. Siddharth Bapna Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 28/05/2024 1.Heard. 2.At the outset, it is brought to the notice of the Court thatduring pendency of this writ petition, an order has been passed bythe Settlement Commission on 28.08.2023 by which applicationfor settlement filed by father of the petitioner has been accepted. 3.Case of the petitioner has been that the entire addition whichhas been made in the case of the petitioner is nothing but theamount which is added to the income of his father on which taxhas also been paid by father of the petitioner by way of settlementwhich has been accepted as reflected in settlement order dated 28.08.2023. Therefore, in these circumstances, the authoritiesare required to consider petitioner’s application filed under Section220(6) of the Income Tax Act, 1961 (for short ‘the Act of 1961’) inproper perspective keeping in view the aforesaid order. 4.Learned counsel for the revenue would submit that if thepetitioner submits an application seeking review of the orderearlier passed by the assessing authority on 12.11.2021, the sameshall be considered and decided in accordance with law after dueapplication of mind to all the materials placed before the assessingauthority including settlement order dated 28.08.2023 passed inthe case of settlement proceedings relating to father of thepetitioner. 5.In view of the aforesaid statement as also in changedcircumstances, we are inclined to dispose off this writ petition witha direction to the petitioner to approach the assessing authority byfiling an application seeking review of its earlier order dated12.11.2021 who shall consider the same and pass appropriateorders on petitioner’s application under Section 220(6) of the Actof 1961 within a period of two months from the date of receipt ofcopy of this order. 6.Writ petition is, accordingly, disposed off. 7.All pending applications, if any, also stand disposed off. (BHUWAN GOYAL),J(MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI /37