The Principal Commisioner Of Income Tax, (Central), Rajasthan,Room v. Hema Kanwar Narendra Singh Rathod
High Court
19 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
The Principal Commisioner Of Income Tax, (Central), Rajasthan,Room v. Hema Kanwar Narendra Singh Rathod
Date of order
19 Aug 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Principal Commisioner Of Income Tax, (Central), Rajasthan,Room v. Hema Kanwar Narendra Singh Rathod, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Issue: JUSTICE SANJEET PUROHIT 19/08/2025 Order 1.Considering that the ITAT has only remanded the matterback to the Assessing Officer to examine whether addition can bedone in relation to amount which has already been surrendered bythe husband in the case which has been placed before the Settlement Commiss...
Decision: 2.The appeals are, accordingly, dismissed.
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 BENCH AT JAIPUR
D.B. Income Tax Appeal No. 99/2024
The Principal Commisioner Of Income Tax, (Central), Rajasthan,Room No. 402, 4Th Floor Lic Building, Bhawani Singh Road,Ambedkar Circle, Jaipur-302005.
----Appellant
Versus
Hema Kanwar Narendra Singh Rathod, 207, Gomes DefenceColony, Avenue-4, Jaipur(Pan/gir No. Aaspr0262M).
----Respondent
Connected With
D.B. Income Tax Appeal No. 101/2024
The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road,Ambedkar Circle, Jaipur- 302005
----Appellant
Versus
Hema Kanwar Narendra Singh Rathod, 207, Gomes DefenceColony, Avenue-4, Jaipur (Pan/gir No. Aaspr0262M)
----Respondent
For Appellant(s) : Mr. Siddharth Bapna with
Mr. Sarvesh Jain &
Mr. Meyhul Miittal
For Respondent(s):
HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT
19/08/2025
Order
1.Considering that the ITAT has only remanded the matterback to the Assessing Officer to examine whether addition can bedone in relation to amount which has already been surrendered bythe husband in the case which has been placed before the
Settlement Commissioner, we do not find any question of law
more of any public importance in the present appeals.
2.The appeals are, accordingly, dismissed. Pending application,
if any, also stands disposed of.
(SANJEET PUROHIT),J
(SANJEEV PRAKASH SHARMA),J
RAHUL MIRKHANI/8-9
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.
EaseValue