TIRUPATI CONSTRUCTION COMPANY vs. INCOME TAX OFFICE

CW/3882/2022HC RajasthanRJHC01015862202219 October 2022Author: SANDEEP MEHTA,VINOD KUMAR BHARWANI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Court permitted the petitioner to withdraw the writ petitions. The petitions were accordingly dismissed with the liberty granted to the petitioner to challenge subsequent actions before the proper forum. The reasoning for this decision is based on the petitioner's submission regarding subsequent developments and the desire to pursue remedies elsewhere. No specific findings on the merits of the original challenge are recorded, as the petitions were withdrawn. The operative direction is the dismissal of the petitions with liberty to the petitioner.

What were the facts?

The petitioner, Tirupati Construction Company, through its partner Suresh Kumar Dhakad, filed two writ petitions (D.B. Civil Writ Petition No. 3855/2022 and D.B. Civil Writ Petition No. 3882/2022) before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Office and the Additional Commissioner of Income Tax. The petitions challenged certain actions or orders passed by the revenue authorities. The specific assessment years and the exact nature of the orders under challenge are not detailed in the provided text. The procedural history indicates that the matter was listed for hearing before a Division Bench.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petitions with liberty to challenge subsequent actions before the proper forum? (Question of procedure/law) Assessee's Contention: The learned counsel for the petitioner submitted that in view of subsequent developments, they may be permitted to withdraw the writ petitions with liberty to challenge the subsequent actions before the proper forum. The revenue did not record any specific contention against this request in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3855/2022 Tirupati Construction Company, Having Its Registered Office At 3, Mantriyo Ki Gali Begun, Chittorgarh 312023, Rajasthan, India Through Its Partner Suresh Kumar Dhakad S/o Balulal Dhakad, Aged 34 Years, R/o 26, Samariyan Kalan, Chittorgarh 312023, Rajasthan, India. ----Petitioner Versus 1. Income Tax Office, Ito Ward 1, Fort Road Chittorgarh, Rajasthan 312001 2. Additional Commissioner Of Income Tax, Range 2, 215, 2Nd Floor, Income Tax Building, Subcity Centre, Savina, Udaipur ----Respondents Connected With D.B. Civil Writ Petition No. 3882/2022 Tirupati Construction Company, Having Its Registered Office At 3, Mantriyo Ki Gali, Begun, Chittorgarh - 312023, Rajasthan, India Through Its Partner Suresh Kumar Dhakad S/o Babulal Dhakad, Aged 34 Years, R/o 26, Samariyan Kalan, Chittorgarh - 312023, Rajasthan, India. ----Petitioner Versus 1. Income Tax Office, Ito Ward-1, Fort Road Chittorgarh, Rajasthan, 312001 2. Additional Commissioner Of Income Tax, Range-2, 215, 2Nd Floor, Income Tax Building, Subcity Centre, Savina, Udaipur. ----Respondents For Petitioner(s) : Mr. Mahendra Gargieya through V.C. For Respondent(s) : Mr. K.K. Bissa. HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MR. JUSTICE SANDEEP MEHTA (Uploaded on 20/10/2022 at 01:20:12 PM) (Downloaded on 28/10/2026 at 12:02:45 AM) (2 of 2) [CW-3855/2022]

Order 19/10/2022 Learned counsel for the petitioners, Mr. Gargieya, submits that in view of subsequent developments, he may be permitted to withdraw the writ petitions with liberty to challenge the subsequent actions before the proper forum.

In view of above, the petitions are dismissed with the liberty aforesaid. (SANDEEP MEHTA),J (PANKAJ MITHAL),CJ 77-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/10/2022 at 01:20:12 PM) (Downloaded on 28/10/2026 at 12:02:45 AM)

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