PAWAN KUMAR JAIN S/O SHRI NATHU LAL JAIN vs. DEPUTY COMMISSIONER OF INCOME TAX

Facts

The petitioner, Pawan Kumar Jain, filed three Civil Writ Petitions (Nos. 7130/2023, 7008/2023, and 7050/2023) before the Rajasthan High Court, Jaipur Bench. The respondents were the Deputy Commissioner of Income Tax, Central Circle-1, Jaipur, and the Principal Commissioner of Income Tax (Central), Jaipur. The petitions challenged certain actions or orders of the revenue authorities. During the pendency of these petitions, an order under Section 147/148 of the Income Tax Act, 1961, was passed by the revenue.

Held

The Court allowed the petitioner's request to withdraw the writ petitions. The primary reason for the withdrawal was the passing of an order under Section 147/148 of the Income Tax Act, 1961, during the pendency of the petitions. The Court granted the petitioner liberty to pursue alternative remedies as available under the law, including the option to file fresh petitions if deemed maintainable. The Court did not delve into the merits of the original challenge in the writ petitions. The operative direction was to dismiss the petitions as withdrawn with the liberty granted.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petitions filed against the revenue authorities, given that an order under Section 147/148 of the Income Tax Act, 1961, has been passed during the pendency of the petitions? Assessee's Contention: The learned counsel for the petitioner sought permission to withdraw the petitions, stating that an order under Section 147/148 of the Income Tax Act, 1961, had been passed. The petitioner requested liberty to avail remedies in accordance with law, including filing fresh petitions if maintainable. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal of the petitions.