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S.b. Civil Writ Petition v. Union Of India

High Court 09 Aug 2019 In favour of: Unclear
Forum / Bench
High Court · jaipur
Parties
S.b. Civil Writ Petition v. Union Of India
Date of order
09 Aug 2019
Assessment year(s)
Outcome
Other

Case summary

In S.b. Civil Writ Petition v. Union Of India, the High Court (2019) decided the matter under Section 24 of the Income-tax Act.

Decision: In view of the submissions made by counsel for theparties, this writ petition is disposed of

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

Sections referenced in this judgment

The order — as passed by the High Court

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 12206/2019 1. Kanaram Bhambhi S/o Shri Gulab Chand Bhambhi, AgedAbout 42 Years, R/o Kumawaton Ka Mohalla, Village-Govindgarh, Tehsil- Pisangan, District Ajmer-305201About 42 Years, R/o Kumawaton Ka Mohalla, Village-Govindgarh, Tehsil- Pisangan, District Ajmer-305201 2. Shree Cement Limited, Having Registered Office AtBangur Nagar, Beawar-305901, Rajasthan, Through ItsJoint President (Commercial), Shri Arvind Khicha S/o ShriIndermal Khicha, Aged About 56 Years, R/o 5-6, NaneshNagar, Near Jawahar Bhawan, Vinod Nagar, Beawar-305901.Bangur Nagar, Beawar-305901, Rajasthan, Through ItsJoint President (Commercial), Shri Arvind Khicha S/o ShriIndermal Khicha, Aged About 56 Years, R/o 5-6, NaneshNagar, Near Jawahar Bhawan, Vinod Nagar, Beawar-305901. ----Petitioners Versus 1. Deputy Commissioner Of Income Tax (BenamiProhibition), Having Its Office At New Central RevenueBuilding, Statue Circle, C-Scheme, Jaipur- Rajasthan.Prohibition), Having Its Office At New Central RevenueBuilding, Statue Circle, C-Scheme, Jaipur- Rajasthan. 2. Additional Commissioner Of Income Tax (BenamiProhibition), Having Its Office At New Central RevenueBuilding, Statue Circle, C-Scheme, Jaipur-Rajasthan.Prohibition), Having Its Office At New Central RevenueBuilding, Statue Circle, C-Scheme, Jaipur-Rajasthan. 3. Union Of India, Through The Secretary, Ministry OfFinance, Department Of Revenue, North Block, New Delhi.Finance, Department Of Revenue, North Block, New Delhi. ----Respondents For Petitioner(s) : Mr. Anant KasliwalFor Respondent(s): Mr. Nikhil Simlote for Mr. RB Mathur HON'BLE MR. JUSTICE ALOK SHARMA Order 09/08/2019 Mr. Anant Kasliwal, counsel for the petitioners submits that the issue agitated in this petition is fully covered by the judgment of this Court in the case of Niharika Jain & Ors. Versus Union of India & Ors. (SBCWP No. 2915/2019) and other connected mattes; decided on 12[th] July, 2019. Mr. Nikhil Simlote for Mr. RB Mathur, counsel for the respondents is not in a position to dispute that the issue agitated in this petition is fully covered by the judgment of this Court in the case of Niharika Jain & Ors. (supra). In view of the submissions made by counsel for theparties, this writ petition is disposed of. The direction of this Court in the case of Niharika Jain & Ors. (supra) shall apply mutatis- mutandis to the case of the petitioners. The notice dated 3.7.2019 and the order under Section 24(3) of the Prohibition of Benami Property Transaction Act, 1988 passed on 9.7.2019 shall standconsequently quashed and set-aside. (ALOK SHARMA),J DILIP KHANDELWAL
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