Ram Singh Meena S/O Sh. Ram Karan Meena vs Assistant Commissioner Of Income Tax ...
2023 Latest Caselaw 6702 Raj/2

Rajasthan High Court

Ram Singh Meena S/O Sh. Ram Karan Meena vs Assistant Commissioner Of Income Tax ... on 12 December, 2023

Bench: Arun Bhansali, Ashutosh Kumar

[2023:RJ-JP:39062-DB]

        HIGH COURT OF JUDICATURE FOR RAJASTHAN
                    BENCH AT JAIPUR

                 D.B. Civil Writ Petition No. 1720/2023

1.       Ram Singh Meena S/o Sh. Ram Karan Meena, aged about
         53 years, R/o Village and Post- Mainpura, Tehsil and
         District- Sawaimadhopur.
2.       M/s Amigo Hotels, having its Office at - 409-413, 4 th
         Floor, Arcade, K-12, Malviya Marg, C- Scheme, Jaipur -
         302003 through its Partner Ram Babu Agarwal.
                                                                       ----Petitioners
                                        Versus
1.       Assistant       Commissioner             of    Income        Tax,   (Benami
         Prohibition) and Initiating Officer, under PBPT Act- 1988
         for State of Rajasthan, Jaipur, Room No. Na-103, New
         Central Revenue Building, Statue Circle, C-Scheme, Jaipur
         - 302001.
2.       Deputy         Commissioner            of      Income        Tax    (Benami
         Prohibition), Jaipur, Room No. 250, New Central Revenue
         Building, Statue Circle, Jaipur.
                                                                     ----Respondents

For Petitioner(s) : Mr. Jaideep Malik on behalf of Mr. Javed Khan.

For Respondent(s) : Mr. Siddharth Bapna with Ms. Kriti Kalawati.

HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 12/12/2023

1. It is submitted by learned counsel for the petitioners that the

issue raised in the present petition has been decided by the

Hon'ble Supreme Court in the case of Union of India and Anr. Vs.

M/s Ganpati Dealcom Pvt. Ltd. : AIR 2002 SC 4558.

2. Learned counsel for the respondents made submissions that

the petitioner No.1 may be entitled to seek a relief from this Court

on account of the fact that Hon'ble Supreme Court in the case of

[2023:RJ-JP:39062-DB] (2 of 2) [CW-1720/2023]

M/s Ganpati Dealcom Pvt. Ltd. (supra) has been laid down that

the amended provisions are not retrospective. However, petitioner

No.2 is not entitled to seek any relief from this Court.

3. Further submissions have been made that review petition in

respect of the said judgments in the case of M/s Ganpati Dealcom

Pvt. Ltd. (supra) is pending consideration before the Hon'ble

Supreme Court. However, it is not disputed that the issue raised is

covered by the order passed in the case of M/s Ganpati Dealcom

Pvt. Ltd. (supra).

4. Learned counsel for the petitioner made submissions that in

so far as the petitioner No.2 is concerned, he was impleaded as a

party, as in the order impugned, he was also shown as one of the

parties. However, the petitioner No.2 in its capacity as petitioner is

not claiming any relief.

5. In view of above, the present petition is disposed of.

6. The property in dispute being 0.1506 hectare which is 5/16 th

part of land bearing Khasra No.832 (having total area of 0.05

hectare) and 9/32 part of Khasra No.833/2361, 848, 849, 846

(having total area of 0.48 hectare) situated at Village Kukar, Amer,

Jaipur be released. Necessary steps be taken to release the

disputed property.

7. However, it is made clear that the said order is only at the

instance of the petitioner No.1 and the release of the property will

be subject to the final order that may ultimately be passed by the

Hon'ble Supreme Court in the pending review petition.

                                    (ASHUTOSH KUMAR),J                                                 (ARUN BHANSALI),J

                                   195-DJ/-









Powered by TCPDF (www.tcpdf.org)