TIRUPATI CONSTRUCTION COMPANY vs. INCOME TAX OFFICE

CW/3855/2022HC RajasthanRJHC01015865202219 October 2022Author: PANKAJ MITHAL,SANDEEP MEHTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the petitioner to withdraw the writ petitions. The Court's decision was to dismiss the petitions with the liberty granted to the petitioner to challenge subsequent actions before the appropriate forum. The reasoning for this decision is based on the petitioner's submission regarding subsequent developments and the desire to pursue remedies elsewhere. The operative direction is the dismissal of the petitions with the specified liberty. No specific findings on the merits of any tax dispute were made as the petitions were withdrawn.

What were the facts?

The petitioner, Tirupati Construction Company, through its partner Suresh Kumar Dhakad, filed two writ petitions before the High Court of Judicature for Rajasthan at Jodhpur. The petitions challenged actions or orders passed by the Income Tax Office and the Additional Commissioner of Income Tax. 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 these writ petitions were filed and subsequently came up for hearing before the Court.

What were the issues?

1. Whether the petitioner can 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. Revenue's Contention: The judgment does not record any specific contention from the respondents (Income Tax Office and Additional Commissioner of Income Tax).

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 12:05:10 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 12:05:10 AM)

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