Principal Commissioner Of Income Tax-2, Room v. Mahesh Kumar Jain

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 1202/2019 In S.B. Civil Writ Petition No. 27598/2018 1. Principal Commissioner Of Income Tax-2, Room No. 111,New Central Revenue Building, Statue Circle, Jaipur.New Central Revenue Building, Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax (DCIT), CentralCircle-I, Udaipur, (Now Assistant Commissioner Of IncomeTax, (ACIT), Central Circle-1), 2Nd Floor, Moomal Tower,16 Saheli Marg, Udaipur.Circle-I, Udaipur, (Now Assistant Commissioner Of IncomeTax, (ACIT), Central Circle-1), 2Nd Floor, Moomal Tower,16 Saheli Marg, Udaipur. ----Appellants Versus Mahesh Kumar Jain S/o Shri Mali Ram Jain, R/o 13/1032,Malviya Nager, Jaipur-302017. ----Respondent For Appellant(s) : Mr. Siddharth Bapna, Advocate for Mr. Anil Mehta, Additional Advocate General HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Judgment / Order 21/12/2021 This appeal has not been admitted so far. We find that the learned Single Judge passed the order on24.05.2019 setting aside the notice/order dated 27.09.2018 only on the ground that it did not contain reasons as mandatorilyrequired under the law as held by the Hon’ble Supreme Court inthe case of Ajantha Industries & Ors. Vs. Central Board ofDirect Taxes & Ors., (1976) 102 ITR 0281. In this appeal, the challenge has been made to the orderpassed by the learned Single Judge mainly on the ground that bythe time the matter came up for hearing before learned SingleJudge, the assessment orders had already been passed. It hasalso been stated that the assesse also preferred an appeal.Neither the assesse, nor the appellant brought the aforesaid factsto the notice of the learned Single Judge. This could only be amatter for consideration by learned Single Judge in case anyreview application is filed by the appellant. The matter does notcall for any interference in the writ appeal. Appeal is therefore dismissed with liberty to file reviewapplication. (VINOD KUMAR BHARWANI),J(MANINDRA MOHAN SHRIVASTAVA),J Mohita /14