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

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CW/7130/2023HC RajasthanRJHC02034372202301 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court allowed the petitioner's request to withdraw the writ petitions. The primary reason for this decision was the passing of an order under Section 147/148 of the Income Tax Act, 1961, during the pendency of the writ petitions. The Court granted the petitioner liberty to avail remedies in accordance with law, including the option to file fresh petitions if they were maintainable. The petitions were accordingly dismissed as withdrawn with the liberty granted. No decision was made on the merits of the original challenges raised in the writ petitions.

What were the facts?

The petitioner, Pawan Kumar Jain, filed three civil writ petitions before the Rajasthan High Court, Jaipur Bench. The petitions challenged orders or actions taken by the Deputy Commissioner of Income Tax, Central Circle-1, Jaipur, and the Principal Commissioner of Income Tax (Central), Jaipur. During the pendency of these writ petitions, an order under Section 147/148 of the Income Tax Act, 1961, was passed. The petitioner's counsel, in light of this development, sought permission to withdraw the petitions.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 147,Section 148

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:27016-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7130/2023 Pawan Kumar Jain S/o Shri Nathu Lal Jain, Aged About 47 Years, R/o 13, Taru Chhaya Nagar, Tonk Road, Jaipur-302029 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur-302005 2. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondents Connected With D.B. Civil Writ Petition No. 7008/2023 Pawan Kumar Jain S/o Shri Nathu Lal Jain, Aged About 47 Years, R/o 13, Taru Chhaya Nagar, Tonk Road, Jaipur-302029 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur-302005 2. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondents D.B. Civil Writ Petition No. 7050/2023 Pawan Kumar Jain S/o Shri Nathu Lal Jain, Aged About 47 Years, R/o 13, Taru Chhaya Nagar, Tonk Road, Jaipur 302029. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur- 302005. 2. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Bhagwan Das Road, Jaipur,

[2024:RJ-JP:27016-DB] (2 of 2) [CW-7130/2023] Rajasthan 302005. ----Respondents For Petitioner(s) : Mr. Tanuj Agrawal, Adv. For Respondent(s) : Mr. Siddharth Bapna, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 01/07/2024 Learned counsel for the petitioner, in view of fact that during pendency of these petitions, order under Section 147/148 of the Income Tax Act, 1961 has been passed, seeks permission to withdraw these petitions with liberty to avail remedies in accordance with law including filing of fresh petitions, if maintainable. These petitions are dismissed as withdrawn with liberty as prayed. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J MADAN/HS/38-40

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