NAMIT AGARWAL (AY 2013-14) S/O LATE SHRI RAJENDRA PRASAD AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX
What did the High Court hold?
The Tribunal noted that the learned counsel for the petitioner sought to withdraw the petition in view of a subsequent event. Consequently, the petition was dismissed as withdrawn. No decision on the merits of the case was made.
What were the facts?
The petitioner, Namit Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was against the Assistant Commissioner of Income Tax, Circle - 6, Jaipur, and the Union of India. The assessment year in question is 2013-14. The petitioner sought to withdraw the petition due to a subsequent event.
What were the issues?
1. Whether the writ petition can be withdrawn by the petitioner in light of a subsequent event? (Question of procedure) Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition in view of a subsequent event. Revenue's Contention: No specific contention recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16731/2022 Namit Agarwal (AY 2013-14) S/o Late Shri Rajendra Prasad Agarwal, Aged About 51 Years, Resident Of 71, 3Rd Floor, Shri Gopal Nagar, Gopalpura Bypass, Jaipur, Rajasthan - 302018 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle - 6, NCR Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005 2. Union Of India, Through Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (NCT)-110001 ----Respondents For Petitioner(s) : Mr. Vedant Agrawal, Advocate For Respondent(s) : Mr. Arnav Singh, Advocate for Mr. Sandeep Pathak, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Judgment / Order 10/07/2023 Learned counsel for the petitioner seeks to withdraw the petition in view of subsequent event. Accordingly, this petition is dismissed as withdrawn. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J Mohita /262
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