Disposed¶39

M/S Mahadev Enclave Pvt. Ltd. v. U O I and Ors.

Rajasthan HC20 Mar 2025CW/18049/2016

Case brief

AI extract

What is this about?

Keywords: Section 127(2) Income Tax Act 1961; transfer/change of assessing jurisdiction from Jaipur to Kanpur; subsequent search and blocked assessment proceedings pending at Jaipur; disposal of writ petitions after department withdrew jurisdiction change (written instruction 18.03.2025); Rajasthan High Court Jaipur; CW-18048/2016 and CW-18049/2016; decided 20/03/2025; no precedent cited; no amount involved.

What did the court decide?

Both connected writ petitions disposed of on the department's written instruction dated 18.03.2025: no change of jurisdiction pressed; assessment proceedings to continue at Jaipur. ¶39

M/S Mahadev Enclave Pvt. Ltd. Vs U O I and Ors. — Income Tax | Rajasthan HC (2025)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 18048/2016

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Shri Ashok Chandak S/o Shri Madan Lal Chandak, B-37-38, Hanuman Nagar, Khatipura, Jaipur

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----Petitioner

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Versus

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Union Of India Through Principal Commissioner Of Income Tax, Central Rajasthan, Jaipur, Ncrb, Statue Circle Jaipur Rajasthan

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Principal Commissioner Of Income Tax Central, New Central Revenue Building, Statue Circle, Jaipur

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The Director General Of Income Tax Inv., Ncrb, Statue Circle Jaipur, Rajasthan

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The Principal Commissioner Of Income Tax Central, 10/503 Allenganj, Kanpur- 208002

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The Deputy Commissioner Of Income Tax, Central Circle3, New Central Revenue Building, Statue Circle, Jaipur Rajasthan

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The Deputy Commissioner Of Income Tax, Central Circle10/503, Allenganj, Kanpur-208002

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----Respondents

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Connected With

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D.B. Civil Writ Petition No. 18049/2016

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M/s Mahadev Enclave Private Limited Through Its Authorized Person Shri Raghav Chandak S/o Shri Asho, Registered Office At B-37, Ayodhaya Marg, Hanuman Marg, Sirsi Road, Jaipur

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----Petitioner

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Versus

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Union Of India Through Principal Commissioner Of Income Tax, Central Rajasthan, Jaipur, Ncrb, Statue Circle Jaipur Rajasthan

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Principal Commissioner Of Income Tax Central, New Central Revenue Building, Statue Circle, Jaipur

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The Director General Of Income Tax Inv., Ncrb, Statue Circle Jaipur, Rajasthan

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The Principal Commissioner Of Income Tax Central,

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(2 of 3)

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[CW-18048/2016]

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10/503 Allenganj, Kanpur- 208002

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The Deputy Commissioner Of Income Tax, Central Circle3, New Central Revenue Building, Statue Circle, Jaipur Rajasthan

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The Deputy Commissioner Of Income Tax, Central Circle10/503, Allenganj, Kanpur-208002

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----Respondents

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For Petitioner(s)	: Mr.Naresh Gup	ta,Adv.
For Respondent(s)	: Mr.Siddharth	Bapna, Adv. with
	Mr.Meyhul Mitt	al,Adv.

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

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Order

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20/03/2025

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These petitions are filed challenging the orders dated 09.12.2016 passed under Section 127(2) of the Income Tax Act, 1961 (for short ‘the Act’) transferring the cases of the assessees from Jaipur to Kanpur.

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On 17.03.2025 the following order was passed:“Learned counsel for the respondent submits that there was subsequent search carried out at Jaipur and the blocked assessment proceedings in pursuance of later search are pending at Jaipur, seeks time to have instructions vis-a-vis the present case. Put up on 20.03.2025 at top of the cause list.”

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Learned counsel for the respondents, on written instruction dated 18.03.2025, submits that the department is not pressing for change of jurisdiction by the impugned orders and the

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(3 of 3)

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[CW-18048/2016]

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proceedings shall be continued at Jaipur. Copy of written

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instruction is taken on record.

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