Case LawHigh Court › Ramjiyavan v. Union Of India

Ramjiyavan v. Union Of India

High Court 21 Mar 2024 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
Ramjiyavan v. Union Of India
Date of order
21 Mar 2024
Assessment year(s)
Outcome
Dismissed

Case summary

In Ramjiyavan v. Union Of India, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

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

The order — as passed by the High Court

HIGH COURT OF JUDICATURE FOR RAJASTHAN D.B. Civil Writ Petition No. 1348/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents Connected With D.B. Civil Writ Petition No. 1009/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No. 26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1324/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And District Basti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1325/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1326/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1326/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1327/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1328/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Property Transaction Act, 1988, Room No.26, 4Th Floor, Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1335/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1335/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1344/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1346/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident Of House No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents D.B. Civil Writ Petition No. 1347/2020 Ramjiyavan S/o Shri Bekaru, Aged About 40 Years, Resident OfHouse No.5720, Village Phoolpur, Post Kalwari, Tehsil And DistrictBasti (Uttar Pradesh). ----Petitioner Versus 1. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New Delhi.Department, Government Of India, New Delhi. 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents For Petitioner(s) For Respondent(s) : Mr. Nitin Jain : Mr. Siddharth Bapna with Mr. Sarvesh Jain HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 2. Deputy Commissioner Of Income Tax (BenamiProhibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan).Prohibition), Rajasthan, Room No.335, Ncr Building,Statue Circle, C-Scheme, Jaipur (Rajasthan). 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001.Property Transaction Act, 1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi -110001. ----Respondents For Petitioner(s) For Respondent(s) : Mr. Nitin Jain : Mr. Siddharth Bapna with Mr. Sarvesh Jain HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 21/03/2024 Counsel for the petitioner does not want to press the present Civil Writ Petitions. The same are accordingly dismissed as withdrawn. Stay application(s) stands disposed. (SHUBHA MEHTA),J(PANKAJ BHANDARI),J MAHIMA/45-55
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