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2025 DAILYLAW 23018 (RAJ)

THE PRINCIPAL COMMISSIONER OF INCOME TAX v. HEMA KANWAR NARENDRA SINGH RATHOD

ITA/101/2024 · 2025-08-19

Sanjeet Purohit, Sanjeev Prakash Sharma

body2025

Judgment text

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[2025:RJ-JP:32403-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 99/2024 The Principal Commisioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005. ----Appellant Versus Hema Kanwar Narendra Singh Rathod, 207, Gomes Defence Colony, Avenue-4, Jaipur(Pan/gir No. Aaspr0262M). ----Respondent Connected With D.B. Income Tax Appeal No. 101/2024 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur- 302005 ----Appellant Versus Hema Kanwar Narendra Singh Rathod, 207, Gomes Defence Colony, Avenue-4, Jaipur (Pan/gir No. Aaspr0262M) ----Respondent For Appellant(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain & Mr. Meyhul Miittal For Respondent(s) : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 19/08/2025 1. Considering that the ITAT has only remanded the matter back to the Assessing Officer to examine whether addition can be done in relation to amount which has already been surrendered by the husband in the case which has been placed before the [2025:RJ-JP:32403-DB] (2 of 2) [ITA-99/2024] Settlement Commissioner, we do not find any question of law more of any public importance in the present appeals. 2. The appeals are, accordingly, dismissed. Pending application, if any, also stands disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J RAHUL MIRKHANI/8-9