ANIRUDHA TAPARIA, S/O K.C. TAPARIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

CW/10219/2023HC RajasthanRJHC02050959202321 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court directed that if the petitioner files an appeal against the order of assessment within a period of two weeks from the date of the order, such an appeal shall be treated as filed within time and shall be decided on its merits. The writ petition was disposed of with these observations. No specific finding was made on the merits of the assessment order itself, as the petition was withdrawn to pursue the appellate remedy.

What were the facts?

The petitioner, Anirudha Taparia, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Circle 1, Jaipur, the Central Board of Direct Taxes (CBDT), and the Assessment Unit Income Tax Department, New Delhi. The writ petition challenged an order of assessment. After arguing for some time, the petitioner sought permission to withdraw the writ petition to pursue the alternative statutory remedy of filing an appeal against the assessment order. The petitioner requested to file the appeal within two weeks from the date of the order.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition to avail the alternative statutory remedy of appeal against the order of assessment? (Question of procedure/law) Assessee's Contention: The petitioner contended that they wished to withdraw the writ petition to file an appeal against the assessment order, requesting that the appeal be considered within time if filed within two weeks. Revenue's Contention: No specific contention was recorded for the revenue regarding the withdrawal of the writ petition. The judgment notes that learned counsel for the respondent appeared but does not record any arguments made by them on this specific point.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:14868-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10219/2023 Anirudha Taparia, S/o K.C. Taparia, Aged About 48 Years, Resident Of A 86, Manish Marg, Nemi Nagar, Vaishali Nagar, Jaipur-302019, Rajasthan ----Petitioner Versus 1. The Assistant Commissioner Of Income Tax, Circle 1, Jaipur, Having Office At New Central Revenue Building, Bhagwan Das Road, Jaipur - 302005, Rajasthan, India 2. Central Board Of Direct Taxes (Cbdt), Represented Through Its Chairman Having Office At Ministry Of Finance, North Block, New Delhi - 110011, Delhi, India 3. Assessment Unit Income Tax Department, New Delhi, Represented Through Its Chairman Having Office At Connaught Circus, New Delhi-110001 ----Respondents For Petitioner(s) : Mr. Prateek Kedawat For Respondent(s) : Mr. N.S. Bhati on behalf of Mr. Anuroop Singhi HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 21/07/2023 1. Learned counsel for the petitioner after arguing for sometime prays for withdrawal of the writ petition to avail the alternative statutory remedy of appeal against the order of assessment. He further states that the said appeal be filed within a period of two weeks from today. 2. In case such an appeal is preferred, the same shall be treated to be within time and decided on merits.

[2023:RJ-JP:14868-DB] (2 of 2) [CW-10219/2023] 3. The writ petition stands disposed of with above observations. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/7

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