Disposed

Smt. Kali Devi W/O. Shri Kalyan Sahai Meena v. the Assistant Commissioner of Income Tax

Rajasthan HC20 Feb 2024CW/18931/2023

Case brief

AI extract

What is this about?

The court disposed of this writ petition regarding agricultural land attached under the Benami Act. Relying on a coordinate bench order and a Supreme Court decision, the respondents were directed to decide pending release applications within two weeks.

What did the court decide?

Respondents directed to consider and decide applications for release of attached properties within two weeks from the date of order.

Smt. Kali Devi W/O. Shri Kalyan Sahai Meena Vs the… — Property and Title | Rajasthan HC (2024)

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[2024:RJ-JP:8626-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 18931/2023

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Smt. Kali Devi W/o. Shri Kalyan Sahai Meena, Resident Of Village Dhand, Tehsil Amer District Jaipur (Raj.).

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Rajendra Mandia S/o. Shri Kalyan Sahai Meena, Resident Of Village Dhand, Tehsil Amer District Jaipur (Raj.).

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----Petitioners

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Versus

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The Assistant Commissioner Of Income Tax, Benami Prohibition Unit, Jaipur Ncr Building Statue Circle, C- Scheme, Jaipur (Rajasthan).

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Deputy Commissioner Of Income Tax, Benami Prohibition Unit, Jaipur Ncr Building Statue Circle, C-Scheme, Jaipur (Rajasthan).

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Tehsildar, Tehsil Amer, District Jaipur.

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----Respondents

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For Petitioner(s) For Respondent(s)

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: Mr. Prashant Daga

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: Mr. Siddharth Bapna

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order

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20/02/2024 AVNEESH JHINGAN, J (Oral):-

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This petition is filed seeking directions to the respondents to release the properties from attachment.

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The brief facts are that the petitioners purchased agricultural land in the year 2015-2016. In 2019, proceedings under Prohibitiion of Benami Property Transactions Act, 1988 were initiated against the petitioners. On 26.03.2021, the properties were provisionally attached. The reference made was not allowed, yet the properties were not released. It is pleaded that the transactions are prior to 25.10.2016.

[2024:RJ-JP:8626-DB]

[CW-18931/2023]

(2 of 2)

The grievance raised is that in spite of the decision of the Supreme Court dated 23.08.2022 in Civil Appeal No.5783/ 2022 titled as Union of India & Ors. versus Ganpati Dealcom Pvt. Ltd. 447 ITR 108 / 289 Taxman 177 (SC), t he applications filed for release of the properties have not been dealt with.

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Learned counsel for the petitioners submits that in similar circumstances, the Co-ordinate Bench of this Court vide order dated 09.01.2024 passed in D.B.C.W.P. No. 15051/2023 has ordered for release of the properties.

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Learned counsel for the respondents appearing on advance notice submits that the review is pending before the Supreme Court and the delay stands condoned. 6. In order to avoid any further delay and considering that the properties have been attached since 2021 and the reference was decided in favour of the petitioners, the petition at this stage is disposed of with the directions to the arrayed official respondents of the Income Tax Department to consider and decide the applications Annexure 4, 5 and 6 (annexed with the petition) within two weeks from today.

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The petitioners shall appear in the office of the respondents on 26.02.2024 at 11 A.M. The respondents shall decide the matter in accordance with law, expeditiously.

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(SHUBHA MEHTA),J

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(AVNEESH JHINGAN),J

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Chandan/Himanshu/1

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Whether Reportable:

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Yes : No

Smt. Kali Devi W/O. Shri Kalyan Sahai Meena v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Smt. Kali Devi W/O. Shri Kalyan Sahai Meena v. the Assistant Commissioner of Income Tax

Case brief

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What did the court decide?

What the court decided

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