M/S. CHHABRA SYNCOTEX LTD., vs. THE ASSISTANT COMMISSIONER OF INCOME,

PDF · subscribers
CW/18831/2018HC RajasthanRJHC01084057201830 October 2023Bench: ARUN BHANSALI,YOGENDRA KUMAR PUROHIT1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the writ petition. The Court granted the reasons indicated in the application for withdrawal. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of the underlying dispute that led to the filing of the writ petition. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, M/s. Chhabra Syncotex Ltd., through its Director Shri Sandeep Chhabra, filed a Civil Writ Petition No. 18831/2018 before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Assistant Commissioner of Income Tax, Circle, Bhilwara, and the Assistant Registrar, Income Tax Appellate Tribunal. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is not detailed.

What were the issues?

The Tribunal did not have to decide any issues as the writ petition was withdrawn. The only matter before the Court was the application for withdrawal of the writ petition. The petitioner sought to withdraw the writ petition, and the Court considered this application. No arguments were presented by either the petitioner or the revenue regarding the merits of the original case, as the focus was solely on the withdrawal application.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:36643-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 18831/2018 M/s. Chhabra Syncotex Ltd., Through Its Director Shri Sandeep Chhabra S/o Shri Kanwarilal Chhabra Aged About 42 Years, Resident Of B-218, Shastri Nagar, Bhilwara (Rajasthan). ----Petitioner Versus 1. The Assistant Commissioner Of Income, Circle, Bhilwara. Income Tax Office, Shastri Nagar, Bhilwara, Rajasthan- 311001. 2. The Assistant Registrar, Income Tax Appellate Tribunal. Pratishtha Bhavan, 3Rd And 4Th Floors, 101, M.k. Road, Mumbai, Maharashtra- 400020 ----Respondents For Petitioner(s) : Mr. Vineet R Dave For Respondent(s) : Mr. KK Bissa HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 30/10/2023 An application has been filed seeking withdrawal of the writ petition. For the reasons indicated in the application, the same is allowed. The writ petition is dismissed as withdrawn. (YOGENDRA KUMAR PUROHIT),J (ARUN BHANSALI),J 169-Arti/-

Recent GST High Court judgments

Search GST case law →