Bar Council Of Rajasthan vs Union Of India ...
2023 Latest Caselaw 8402 Raj

[2023:RJ-JD:34412-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

D.B. Civil Writ Petition No. 911/2000

1. Bar Council of Rajasthan, through its Secretary, High Court

Building, Jodhpur.

2. Rajasthan Advocate Welfare Fund Trustee Committee, High

Court Building, Jodhpur

----Petitioners Versus

1. The Union of India through the Secretary Ministry of

Finance, New Delhi.

2. The Commissioner of Income Tax, Jodhpur

3. The Income Tax Officer, T.D.S., Jodhpur

4. Branch Manager, State Bank of Bikaner & Jaipur, Paota

Branch, Mandore Road, Jodhpur.

5. Branch Manager, Bank of Rajasthan Ltd., Paota Branch,

Mandore Road, Jodhpur.

6. Branch Manager, State Bank of India (Earlier SBBJ), Paota

Branch, Mandore Road, Jodhpur.

----Respondents

For Petitioner(s) : Mr. Anjay Kothari

For Respondent(s) : Mr. K.K. Bissa

HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

[2023:RJ-JD:34412-DB] (2 of 2) [CW-911/2000]

Judgment / Order

11/10/2023

Learned counsel for the parties are ad idem that the issue

involved in the present case so far as income of the petitioner

No.1 is concerned, is covered by the judgment of the Hon'ble

Supreme Court in favour of the petitioner. In this regard reference

has been made to the judgment of Hon'ble Supreme Court in

Commissioner of Income Tax Vs. Bar Council of

Maharashtra [(1981) 49 CCH 0316 ISCC] and the judgment of

this Court in Bar Council of Rajasthan Vs. Commissioner of

Income Tax [(1984) 52 CCH 00023 RajHC]. As regards the

income of the petitioner No.2 is concerned, the same has been

assessed at Nil by the Assessing Officer for the assessment year

2015-16 by assessment order dated 6.3.2023.

2. In light of the above, the present writ petition is allowed. The

impugned notices dated 12.01.2000 for the assessment year

1998-99 (Annex.2) are hereby quashed.

(YOGENDRA KUMAR PUROHIT),J (VIJAY BISHNOI),J

6-msrathore/-

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