M/S INDO GERMAN ELECTRICAL vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

CW/17720/2018HC RajasthanRJHC02071102201831 January 2019Bench: INDERJEET SINGH1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the counsel for the petitioner wished to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. There was no decision on the merits of any substantive issue related to income tax law. The principle that can be derived is that a writ petition can be dismissed as withdrawn if the petitioner so requests. No specific relief was granted or denied on the substantive grounds of the petition, as it was disposed of procedurally.

What were the facts?

The petitioners, M/s Indo German Electrical and its partners/associates, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Principal Chief Commissioner of Income Tax and the Income Tax Officer, Special Investigation, Circle-III, Jaipur. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition should be entertained. The judgment does not record any specific questions of law or fact that the Tribunal had to decide. It also does not record any arguments made by either the petitioners or the respondents regarding the merits of the case. The only action recorded is the petitioner's request to withdraw the petition.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 17720/2018 1. M/s Indo German Electrical, F-23-D, Malviya Industrial Area, Jaipur (Rajasthan) Through Its Partner Punjab Ratan Kansal 2. Punjab Rattan Kansal S/o Shri Sohan Lal Kansal, R/o 27, Shiv Shakti Nagar-B, Jagatpura Road, Malviya Nagar, Jaipur 3. Surendra Kansal S/o Shri Sohan Lal Kansal, R/o 27, Shiv Shakti Nagar-B, Jagatpura Road, Malviya Nagar, Jaipur. 4. Smt. Kanan Kansal W/o Shri Madan Lal, R/o 27, Shiv Shakti Nagar-B, Jagatpura Road, Malviya Nagar, Jaipur. 5. Shailendra Gupta S/o Shri Rameshwar Lal Gupta, R/o Flat No301, Iind Floor Sufal Apartment, Sawai Jai Singh Highway, Bani Park, Jaipur. ----Petitioners Versus 1. Principal Chief Commissioner Of Income Tax, Aaikar Bhawan, Jaipur 2. Income Tax Officer, Special Investigation, Circle-Iii, Aaikar Bhawan, Jaipur ----Respondents For Petitioner(s) : Mr. Saumil Sharma for Mr. Amol Vyas. For Respondent(s) : Mr. Nikhil Simlote. HON'BLE MR. JUSTICE INDERJEET SINGH Order 31/01/2019 Counsel for the petitioner wants to withdraw this writ petition. In that view of the matter, this writ petition is dismissed as withdrawn. (INDERJEET SINGH),J MG/89

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