MAHENDER PRATAP S/O BHANWAR SINGH RATHORE vs. INCOME TAX OFFICER

CW/17408/2022HC RajasthanRJHC02093003202231 July 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the petitioner's counsel sought to withdraw the petition. Consequently, the Court dismissed the petition as withdrawn. No decision on the merits of any underlying tax dispute was made. The ratio decidendi is that a petitioner has the right to withdraw their petition, and upon such request, the court will typically dismiss the matter accordingly. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Mahender Pratap, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(1), Jaipur, and the Central Board of Direct Taxes. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition. (Question of procedure) Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition. Revenue's Contention: No specific contention is recorded for the revenue regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17408/2022 Mahender Pratap S/o Bhanwar Singh Rathore, Aged About 37 Years, Resident Of 239-A, Shakti Niwas, Lion's Lane, Kanakpura Station Road Khatipura, Panchawala, Jaipur, Rajasthan 302034. ----Petitioner Versus 1. Income Tax Officer, Ward 1(1), Jaipur And Another Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur. 2. Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, Having Its Address At North Block, New Delhi, Through Its Chairman. ----Respondents For Petitioner(s) : Ms. Radhika Maharwal, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate with Mr. N.S. Bhati, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Judgment / Order 31/07/2023 Learned counsel for the petitioner seeks to withdraw the petition. Accordingly, this petition is dismissed as withdrawn. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J Mohita/262

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