PRITI RATHI D/O SHRI SATYANARAYAN MANGILAL MUNGAD vs. INCOME TAX OFFICER

CW/19073/2022HC RajasthanRJHC02100827202224 April 2024Bench: PANKAJ BHANDARI,SHUBHA MEHTA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided that the petitioner's request to withdraw the Civil Writ Petition and seek liberty to file a fresh petition if the occasion arises is granted. The Court accordingly dismissed the petition as withdrawn with the liberty as prayed for. The stay application was also disposed of. The reasoning is based on the petitioner's counsel not pressing the petition. No specific findings on the merits of the case were made as the petition was withdrawn. No issues were left undecided as the matter was disposed of on the petitioner's request.

What were the facts?

The petitioner, Priti Rathi, filed a Civil Writ Petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Income Tax Officer, Ward 32(2)(1), Mumbai, 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 and the subsequent hearing.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present Civil Writ Petition and seek liberty to file a fresh petition if the occasion arises? (Question of procedure) Contentions: Assessee: The petitioner's counsel stated that they do not wish to press the present Civil Writ Petition and sought liberty to file a fresh petition if the occasion arises. Revenue: No specific arguments from the revenue are recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:19215-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19073/2022 Priti Rathi D/o Shri Satyanarayan Mangilal Mungad, Aged About 44 Years, R/o 1, Saket, Balaji Chowk, Sardar Bazaar, Gulabpura, 311021, Rajasthan, India. ----Petitioner Versus 1. Income Tax Officer, Ward 32(2)(1) Kautilya Bhawan, C-41 To C-43 B Block, Bandra Kurla Complex, Bandra (East), Mumbai 400051, Maharashtra. 2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, 110001. ----Respondents For Petitioner(s) : Mr. Mahendra Gargeiya through VC For Respondent(s) : Mr. Chandra Shekhar Sinha Mr. Piyush Ganguli HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/04/2024 Counsel for the petitioner does not want to press the present Civil Writ Petition, seeks liberty to file fresh petition, if occasions so arises. The same is accordingly, dismissed as withdrawn with liberty as prayed for. Stay application stands disposed. (SHUBHA MEHTA),J (PANKAJ BHANDARI),J MAHIMA/54

Recent GST High Court judgments

Search GST case law →