Samir Andrea Kasliwal Son of, Late Shri Sanjay Kasliwal Vs Principal Chief Commissioner of Income Tax

[2024:RJ-JP:28996-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Civil Writ Petition No. 10761/2023

Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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Connected With

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D.B. Civil Writ Petition No. 10769/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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D.B. Civil Writ Petition No. 10772/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

----Petitioner

Versus

(2 of 5)

[2024:RJ-JP:28996-DB]

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[CW-10761/2023]

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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D.B. Civil Writ Petition No. 10773/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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D.B. Civil Writ Petition No. 10774/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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D.B. Civil Writ Petition No. 10776/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged

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(3 of 5)

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[2024:RJ-JP:28996-DB]

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[CW-10761/2023]

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About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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D.B. Civil Writ Petition No. 10777/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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D.B. Civil Writ Petition No. 10778/2023

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Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur

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----Petitioner

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Versus

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Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur.

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Assitant Commisioner Of Income Tax, Circle 1, Jpr,

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[2024:RJ-JP:28996-DB] (4 of 5) [CW-10761/2023]

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Income Tax Department, Ncr Building, Statute Circle, Jaipur.

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----Respondents

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For Petitioner(s)	: Mr. Jaideep Singh
For Respondent(s)	: Mr. Anuroop Singhi
	Mr. N.S. Bhati
	Mr. Aditya Khandelwal

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

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Order

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11/07/2024 AVNEESH JHINGAN, J (ORAL):-

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These petitions are being disposed of by this common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.10761/2023.

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This petition is filed seeking quashing of notice dated 30.03.2023 issued under Section 148 of the Income Tax Act,1961 to Mr. Sanjay Kasliwal through legal heir for the Assessment year 2012-13.

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The main grievance raised is that the reasons have not been supplied to the petitioner in compliance with the decision of the Supreme Court in G.K.N Driveshafts (India) Ltd. vs. Income Tax Officer & Ors. reported in 259 ITR page 19 .

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Learned counsel for the respondents submits that the petitioner had not complied with the pre-requisites of the decision of G.K. Driveshafts (supra), that is not filing the returns, hence, the reasons are not supplied.

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Learned counsel for the petitioner submits that during pendency of the petition, the returns have been filed.

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(5 of 5)

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[2024:RJ-JP:28996-DB]

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[CW-10761/2023]

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Learned counsel for the respondents submits that the matter shall now be considered in view of the law laid down by the Supreme Court in G.K. Driveshafts (supra). The reasons will be supplied immediately.

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In view of the statement made, the petitions are disposed of directing the respondent to proceed in pursuance to the notice in accordance with law.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Simple Kumawat /19-26

Samir Andrea Kasliwal Son of, Late Shri Sanjay Kasliwal v. Principal Chief Commissioner of Income Tax

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Samir Andrea Kasliwal Son of, Late Shri Sanjay Kasliwal v. Principal Chief Commissioner of Income Tax

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