GANGA RAM CHOUDHARY S/O NARAYANA CHOUDHARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

CW/12404/2022HC RajasthanRJHC02065359202203 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the request made by the learned counsel for the petitioners to withdraw the petitions with liberty to file fresh. The court granted this request. Consequently, the petitions were dismissed as withdrawn. The liberty to file fresh petitions was explicitly granted as prayed for by the petitioners. No decision was made on the substantive issues that might have been raised in the writ petitions, as they were withdrawn before adjudication on merits. The operative direction is the dismissal of the petitions with liberty to refile.

What were the facts?

The matter involves two connected Civil Writ Petitions filed before the Rajasthan High Court, Jaipur Bench. The petitioners are Ganga Ram Choudhary and Rajesh Choudhary. The respondent is the Deputy Commissioner of Income Tax, Centre Circle 1, Jaipur. The petitions were filed challenging certain orders or actions of the Income Tax Department. The procedural history indicates that the learned counsel for the petitioners sought permission to withdraw the petitions with liberty to file fresh ones. The court considered this request.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw their writ petitions with liberty to file fresh petitions. The petitioners, through their counsel, sought permission to withdraw the petitions. The respondent, the Income Tax Department, was represented by its counsel. The judgment does not record specific arguments from either side regarding the merits of the case or the reasons for withdrawal. The court's decision hinges solely on the request for withdrawal and the liberty to refile.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:27532-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12404/2022 Ganga Ram Choudhary S/o Narayana Choudhary, Aged About 62 Years, R/o 42 Todawato Ki Dhani, Saipura, Sanganer, Jaipur, Rajasthan 302029 ----Petitioner Versus The Deputy Commissioner Of Income Tax, Centre Circle 1 Jaipur, Lic Building, Ambedkar Circle, Jaipur - 302005, Rajasthan, India. ----Respondent Connected With D.B. Civil Writ Petition No. 12414/2022 Rajesh Choudhary S/o Gangaram Choudhary, Aged About 38 Years, R/o 42 Ward No. 12 Saipura Sanganer Jaipur, Rajasthan 302029. ----Petitioner Versus The Deputy Commissioner Of Income Tax, Centre Circle 1 Jaipur, Lic Building, Ambedkar Circle, Jaipur- 302005, Rajasthan, India. ----Respondent For Petitioner(s) : Mr.Devang Gargieya for Mr.Mahendra Gargieya For Respondent(s) : Mr.Siddharth Bapna, Mr.Sarvesh Jain & Ms.Kriti Kalawatiya HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 03/07/2024 Learned counsel for the petitioners seek permission to withdraw the petitions with liberty to file fresh.

[2024:RJ-JP:27532-DB] (2 of 2) [CW-12404/2022] The petitions are dismissed as withdrawn with liberty as prayed for. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Monika/Aarzoo/35-36

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