DWEJESH ACHARYA S/O LATE KALYAN SHARMA vs. ACIT/DCIT OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX

CW/17627/2022HC RajasthanRJHC02093787202223 January 2023Bench: PANKAJ MITHAL,SHUBHA MEHTA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal considered the submission made by the petitioner's counsel that he had availed of the alternative remedy available in law and wished to withdraw the writ petition. In view of this statement, the writ petition was dismissed as withdrawn. No decision on the merits of the case was made. The operative direction was to dismiss the writ petition as withdrawn.

What were the facts?

The petitioner, Dwejesh Acharya, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax (ACIT/DCIT) and the National Faceless Assessment Centre. The petitioner sought to withdraw the writ petition. The reason for withdrawal was that the petitioner had already availed of an alternative remedy available in law. The court considered the submission made by the petitioner's counsel.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition, given that an alternative remedy has been availed. Assessee's Contention: The petitioner, through his counsel Mr. S.L. Jain, submitted that since he has already availed of the alternative remedy available to him in law, he may be permitted to withdraw the writ petition. Revenue's Contention: The judgment records that Mr. Sandeep Pathak, learned counsel for the respondent-Income Tax Department, appeared. No specific argument or contention from the revenue's side regarding the withdrawal of the petition is recorded.

AI-generated summary — verify with the full judgment below

[2023/RJJP/000211] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17627/2022 Dwejesh Acharya S/o Late Kalyan Sharma, Sb-164, Mahatma Gandhi Marg, Bapu Nagar, Jaipur, Rajasthan-302015 ----Petitioner Versus 1. Acit/dcit Office Of The Assistant Commissioner Of Income Tax, Cir-6, Jaipur, Ncrb, Statue Circle, Jaipur, Rajasthan - 302001 2. National Faceless Assessment Centre, Government Of India, Ministry Of Finance, Delhi through ITO ----Respondents For Petitioner(s) : Mr. S.L. Jain on behalf of Mr. Ashok Kumar Gupta For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya Pandey Pathak HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 23/01/2023 1. Mr. Sandeep Pathak, learned counsel has appeared for the respondent-Income Tax Department. 2. Mr. S.L. Jain, learned counsel for the petitioner submits that since the petitioner has already availed the alternative remedy available to him in law, he may be permitted to withdraw the writ petition. 3. In view of the statement made, the writ petition is dismissed as withdrawn. (SHUBHA MEHTA),J (PANKAJ MITHAL),CJ KAMLESH KUMAR/RAJAT/13

Recent GST High Court judgments

Search GST case law →