SANDEEP PADIA S/O SH. SHARVAN KUMAR PADIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/10836/2023HC RajasthanRJHC02052604202304 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the learned counsel for the petitioner was not pressing the writ petition. The petitioner sought liberty to approach the Appellate Authority for an expeditious disposal of their appeal. The Court granted this liberty. The writ petition was disposed of as not pressed. No decision was made on the merits of the case.

What were the facts?

The petitioner, Sandeep Padia, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Circle-2, Kota, and the Central Board of Direct Taxes. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

1. Whether the petitioner is entitled to relief under Article 226 of the Constitution of India by way of a writ petition. The petitioner's counsel argued that they were not pressing the writ petition. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:45534-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10836/2023 Sandeep Padia S/o Sh. Sharvan Kumar Padia, Aged About 47 Years, R/o 5-B-46, Vigyan Nagar, Kota 324005, Rajasthan. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle-2, Central Revenue Building, Rawat Bhata Road, Kota, Rajasthan- 324009 2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, 110001 ----Respondents For Petitioner(s) : Mr. Hemang Gargieya for Mr. Mahendra Gargieya For Respondent(s) : Mr. Shantanu Sharma Mr. Anurag Mathur Mr. Parth Vashishtha HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 04/11/2024 Learned counsel for the petitioner is not pressing the writ petition with liberty to approach the Appellate Authority for an expeditious disposal of the appeal. The writ petition is disposed of as not pressed with liberty as prayed for. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Simple Kumawat /96

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