VARDHMAN POLYMERS PVT LTD. v. PRINCIPAL COMMISSIONER OF INCOME TAX
CW/8695/2021 · 2025-01-27
Avneesh Jhingan, Shubha Mehta
body2025
DailyLaw.ai
[ 2025 DAILYLAW 21588 (RAJ) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 21588 (RAJ) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
[2025:RJ-JP:3795-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8695/2021
1. Vardhman Polymers Pvt Ltd., D-118, Sethi Colony, Jaipur- 302004 Through Its Director Ashok Jain S/o Jayanti Prasad Aged About 52 Years, Resident Of Jain Krishi Farm, Jaipur Road, Alwar (Raj.)
2. Ashok Jain S/o Jayanti Prasad, Aged About 52 Years, Resident Of Jain Krishi Farm, Jaipur Road, Alwar (Raj.) Director, Vardhman Polymers Pvt. Ltd. D-118, Sethi Colony, Jaipur-302004. ----Petitioners Versus
1. Principal Commissioner Of Income Tax, Jaipur-Ii, Jaipur (Raj.)
2. Chief Commissioner Of Income Tax, Central-I, Room No. 424, Ayakar Bhawan, M.k. Road, Mumbai-400020
3. Deputy Commissioner Of Income Tax, Circle-Iv, Jaipur (Raj.)
4. Deputy Commissioner Of Income Tax, Central Circle-2(2), Mumbai.
5. Joint Director Of Income Tax (Inv) Osd, Dd-It Investigation-I, Udaipur (Raj.) ----Respondents For Petitioner(s) : Mr.Ashish Sharma For Respondent(s) : Mr.Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order 27/01/2025
1. This petition is filed seeking quashing of order dated 05.08.2021 transferring the case of the petitioner from DCIT Circle-4, Jaipur-2 to DCIT Central Circle-2(2), Mumbai. The
[2025:RJ-JP:3795-DB] (2 of 2) [CW-8695/2021] challenge to the transfer order was on the ground that inspite of online reply filed on 31.07.2021 to the show cause notice (for short ‘SCN’) issued for transferring the jurisdiction, the impugned
order has been passed stating that no reply was filed.
2.
Learned counsel for the respondents is not in a position to dispute the fact that the petitioner has filed online reply on
31.07.2021.
3. There is a factual error in the impugned order and it has been passed without considering the reply filed by the petitioner. The writ petition is allowed. The impugned order is set aside. The matter is remitted back to the respondent No.1 to decide the issue of transfer afresh in accordance with law.
4. In order to avoid further delay, let the petitioners through their representatives appear before the Principal Commissioner of Income Tax, Jaipur on 24.02.2025 at 11:00 A.M.
(SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/Tanisha/30