Om Prakash v. Union Of India

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1773/2020 Om Prakash S/o Shri Madan Lal Prajapat, Aged About 40 Years,Village-Khanpur, Tehsil-Ladnu, District-Nagaur (Raj.) ----Petitioner Versus 1. Deputy Commissioner, Income Tax, (Benami Transaction)And Initiating Officer Under The Prevention Of BenamiTransaction Act 2016, Room No.2500, Statue Circle, Ncrb,Income Tax Office, JaipurAnd Initiating Officer Under The Prevention Of BenamiTransaction Act 2016, Room No.2500, Statue Circle, Ncrb,Income Tax Office, Jaipur 2. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act-1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001Property Transaction Act-1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001 4. Smt. Raj Kanwar W/o Late Shri Anandpal Singh, R/oDayanand Colony, Ladnu, District-NagaurDayanand Colony, Ladnu, District-Nagaur ----Respondents For Petitioner(s) : Mr. Aditya Jain with Mr. S.K. Jain For Respondent(s): HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 04/12/2024 1. Heard. 2. At the outset, learned counsel for the petitioner wouldsubmit that the circumstances in which the writ petition had to befiled was that the Appellate Tribunal was not functional. However,during the pendency of this petition, the Tribunal has become functional, therefore, liberty may be granted to oppose before theTribunal. 3. Considering the submission, the writ petition is dismissed aswithdrawn with liberty to approach before the Tribunal.Considering that the petitioner had to approach this Court asTribunal itself was not functional, if the petitioner approaches theTribunal within a period of 60 days, the Tribunal shall decide thematter on its own merits without going into the issue of limitation. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ N. Gandhi/Upendra/53