KAMAL KISHORE KAPOOR S/O LT. KAILASH NATH KAPOOR vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

CW/16622/2022HC RajasthanRJHC02089712202205 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the writ petition as 'not pressed'. The Court granted the petitioner liberty to pursue the remedy of appeal that had already been availed. The Court explicitly stated that the petitioner would be at liberty to raise all the issues that were raised in the writ petition before the appellate authority. No decision was made on the merits of any of the issues that might have been raised in the writ petition. The operative direction was to allow the withdrawal of the petition with liberty to pursue the appeal.

What were the facts?

The petitioner, Kamal Kishore Kapoor, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Principal Chief Commissioner of Income Tax, Rajasthan, Jaipur, and the Income Tax Officer, Ward 5(1), Jaipur. The petitioner had availed the remedy of appeal. The writ petition was filed challenging an order or action by the revenue, though the specific order and assessment year(s) are not detailed in the provided text. The amount in dispute is also not mentioned.

What were the issues?

The Tribunal (in this case, the High Court acting as a writ court) did not have to decide any substantive issues of law or fact. The petitioner's counsel, after arguing for some time, decided not to press the writ petition. The primary procedural aspect was whether the petitioner should be allowed to withdraw the petition with liberty to pursue their appeal. The petitioner's contention was to seek liberty to pursue the appeal already availed, while the revenue's contention is not recorded as the matter was disposed of before substantive arguments on merits.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:45739-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16622/2022 Kamal Kishore Kapoor S/o Lt. Kailash Nath Kapoor, R/o Flat B- 1502, Dhoot Time Residency, Sector 63, Gurugram-122005, Haryana. ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur. 2. Income Tax Officer, Income Tax Department, Ward 5(1), Ncr Building, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal for Mr. P.K. Kasliwal For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 05/11/2024 Learned counsel for petitioner after arguing for some time is not pressing this petition with liberty to pursue the remedy of appeal already availed. The petition is disposed of as not pressed with liberty as prayed for. Needless to say that the petitioner would be at liberty to raise all the issues raised in this petition in the appeal proceedings. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Chandan/Yogesh/70

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