ASSOCIATED STONE INDUSTRIES LTD. AND ORS vs. DIRECTOR GENERAL OF INCOME TAX AND ORS

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CW/1559/2014HC RajasthanRJHC02039012201411 March 2024Author: AVNEESH JHINGAN,BHUWAN GOYAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioners' request to withdraw the writ petition. The court's reasoning was based solely on the petitioners' expressed desire to withdraw the case. There was no adjudication on the merits of any underlying tax dispute or legal question. The operative direction was to dismiss the petition as withdrawn. No issues were left undecided, as the petition itself was disposed of based on the withdrawal request.

What were the facts?

The petitioners, Associated Stone Industries (Kotah) Ltd. and three other companies (Hadoti Mining and Exports Pvt. Ltd., ASI Plantations Pvt. Ltd., and ASI Energy Ltd.), filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various Income Tax authorities, including the Director General of Income Tax, Rajasthan, Jaipur, and Commissioners and Income Tax Officers in Kota and Jaipur. The writ petition was filed in 2014. The specific assessment years and the exact nature of the order or action under challenge are not detailed in this excerpt. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw the writ petition. The judgment does not record any specific arguments from either the petitioners or the revenue regarding substantive legal or factual matters. The only action recorded is the petitioners' counsel seeking permission to withdraw the writ petition. The revenue's stance on this request is not explicitly stated, but the court's subsequent order implies their acquiescence or lack of objection.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:11993-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1559/2014

1.

Associated Stone Industries (Kotah) Ltd. through its Chairman & Managing Director, Shri Deepak Jatia, Ramganj Mandi, Kota, Rajasthan.

2.

Hadoti Mining and Exports Pvt. Ltd., through its authorized representative Deepak Jatia, Ramganj Mandi, Kota, Rajasthan

3.

ASI Plantations Pvt. Ltd., presently a dissolved concern, through its authorized representative Deepak Jatia, Ramganj Mandi, Kota, Rajasthan

4.

ASI Energy Ltd. presently a dissolved concern, through its erstwhile Director Deepak Jatia, Ramganj Mandi, Kota, Rajasthan ----Petitioners Versus

1.

The Director General of Income Tax, Rajasthan, Jaipur.

2.

The Commissioner of Income Tax, C.R. Building, Rawatbhata Road, Kota.

3.

The Income Tax Officer, Ward – 1 (1), Kota.

4.

The Income Tax Officer, Ward – 1 (2), Kota.

5.

Assistant Commissioner of Income Tax, Central Circle-I, Kota.

6.

Assistant Commissioner of Income Tax, Central Circle-III, New Annexe, Central Revenue Building, Statute Circle, Jaipur ----Respondents For Petitioner(s) : Mr. Ranvijay Singh on behalf of Mr. Pallavi Mehta For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 11/03/2024 Learned counsel for the petitioners seek permission to withdraw the writ petition.

[2024:RJ-JP:11993-DB] (2 of 2) [CW-1559/2014] Accordingly, the instant petition is dismissed as withdrawn. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J ANU/SUDEEPAK/6

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