Case LawHigh Court › Rakesh Ghiya Son Of Shri Lalit Mohan, Re...

Rakesh Ghiya Son Of Shri Lalit Mohan, Residentof Plot v. State Of Rajasthan, Through P.p

High Court 17 Oct 2023 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Rakesh Ghiya Son Of Shri Lalit Mohan, Residentof Plot v. State Of Rajasthan, Through P.p
Date of order
17 Oct 2023
Assessment year(s)
Outcome
Dismissed

Case summary

In Rakesh Ghiya Son Of Shri Lalit Mohan, Residentof Plot v. State Of Rajasthan, Through P.p, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

[2023:RJ-JP:30106] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 7660/2021 1. Smt. Alka Ghiya Wife Of Late Shri SanjayKhandelwal, Resident Of Plot No. 35, BhagwanNagar, Bhadasiya Jodhpur (Raj)Khandelwal, Resident Of Plot No. 35, BhagwanNagar, Bhadasiya Jodhpur (Raj) 2. Rakesh Ghiya Son Of Shri Lalit Mohan, ResidentOf Plot No. 44, Income Tax Colony, Pawtha,Jodhpur (Raj.).Of Plot No. 44, Income Tax Colony, Pawtha,Jodhpur (Raj.). ----Petitioners Versus 1. State Of Rajasthan, Through P.p. 2. Neta Khadelwal Son Of Shri Bhawar Lal Ji,Resident Of 10, Chavani, Kota At PresentlyResident Of B-413, Om Enclave, Anantpura,Kota (Raj)Resident Of 10, Chavani, Kota At PresentlyResident Of B-413, Om Enclave, Anantpura,Kota (Raj) ----Respondents For Petitioner(s) :Mr. Pawan Kumar Verma, Adv.For :Mr. B S Sharma, PPRespondent(s)For :Mr. B S Sharma, PPRespondent(s) HON'BLE MR. JUSTICE UMA SHANKER VYASJudgment / Order 17/10/2023 fo}ku vf/koDrk ;kph@vfHk;qDr dk fuosnu gS fdfnukad 02-05-14 dh dfFkr ?kVuk ds laca/k esa fnukad 05-05-14dks ifjokn izLrqr gqvk Fkk] ysfdu fo}ku vij eq[; U;kf;deftLVªsV] dze&7] dksVk }kjk fnukad 15-01-18 dks vFkkZrfu/kkZfjr ifjlhek vof/k ds rhu o"kZ i'pkr /kkjk 500 Hkkjrh;naM lafgrk ds vkjksi esa izlaKku fy;k x;k gS] tks ifjlhek [2023:RJ-JP:30106](2 of 3) vof/k ls ckgj gSA fuxjkuh U;k;ky; }kjk Hkh bl fcUnq ijlE;d :i ls fopkj fd;s fcuk vfHk;qDr dh fuxjkuh ;kfpdk[kkfjt dh x;h] vr% /kkjk 482 n.M izfdz;k lafgrk ds rgr{ks=kf/kdkj dk iz;ksx djrs gq, vk{ksfir vkns'k vikLr fd;stkus dk fuosnu fd;kA fo}ku yksd vfHk;kstd us ;kfpdk dk fojks/k fd;kA fo}ku vf/koDrk vfHk;qDr }kjk ekuuh; loksZPp U;k;ky;dh [k.MihB }kjk fu.khZr U;kf;d n`"Vkar ¼2015½ 14 ,l lh lh677 izseyrk cuke jktLFkku jkT; izLrqr fd;k ftlesa Lo;aifjoknh }kjk 12 o"kksZa rd udkjkRed vafre izfrosnu ds fo:)izLrqr fojks/k ;kfpdk esa lk{; izLrqr ugha dh x;h Fkh rFkkifjoknh ds vlk/kkj.k o vuqfpr dk;Z vkpj.k dks ns[krs gq,izlaKku vkns'k ifjlhek vof/k ls ckgj ekuk x;k FkkA orZeku ekeys esa miyC/k vknsf'kdkvksa ds vuqlkj i=koyhcgl izlaKku esa yacs le; rd fu;r jghA dqN voljksa ijU;k;ky; }kjk gh LFkxu fn;s x;s gSaA ekuuh; loksZPpU;k;ky; dh laoS/kkfud ihB }kjk U;kf;d n`"Vkar ¼2014½ 2 ,llh lh 62 lkjk eSF;w cuke baLVhV~;wV vkWQ dkfMZ;ks esa ;gvfHkfu/kkZfjr fd;k x;k gS fd izlaKku gsrq ifjlhek vof/kdh x.kuk vkns'k dh fnukad ls ugha gksdj U;k;ky; esa ifjoknvFkok vkjksi i= izLrqr gksus dh fnukad ls dh tk,xhA bldlkSVh ij ns[kk tkos rks Li"V gS fd ifjoknh }kjk ?kVuk dsrhu fnu ckn gh ifjokn izLrqr dj fn;k x;k Fkk] vr% ,slhfLFkfr esa mijksDr izlaKku vkns'k ifjlhek vof/k ls ckgj gks];g rdZ Lohdkj ;ksX; ugha gSA vk{ksfir vkns'k ;Fkkor jgus ls [2023:RJ-JP:30106](3 of 3) fdlh U;kf;d izfdz;k dk nq:i;ksx gks jgk gks] ,slh fLFkfrizdV ugha gqbZ gSA /kkjk 482 n.M izfdz;k lafgrk ds rgr iznRr'kfDr;ksa dk iz;ksx gLrxr ekeys esa fd;k tkuk mfpr ugha gSvkSj izLrqr ;g ;kfpdk [kkfjt gksus ;ksX; gSA ifj.kker% ;g ;kfpdk [kkfjt dh tkrh gSA (UMA SHANKER VYAS),J Murari Lal Sharma /259
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Get help with an income-tax notice → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan