M/S PRAJAPATI SAMAJ VIVAH SAMMELLAN SAMITI vs. INCOME TAX OFFICER

CW/22568/2018HC RajasthanRJHC02093379201820 August 2024Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the Civil Writ Petition. The court granted the petitioner liberty to approach the concerned Appellate Authority. The reasoning for this decision is based on the petitioner's counsel explicitly stating the desire to withdraw the petition and seek alternative recourse. Therefore, the operative direction was to dismiss the writ petition as withdrawn, with the specified liberty. No other issues were decided on merits, and no specific provisions of the Income Tax Act were discussed in relation to the merits of any dispute.

What were the facts?

The petitioner, M/s Prajapati Samaj Vivah Sammellan Samiti, represented by its then President Ramshai Prajapat, filed a Civil Writ Petition No. 22568/2018 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward-7(2), Jaipur. The writ petition was filed challenging an order or action by the respondent authority. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner should be allowed to withdraw the present civil writ petition. The petitioner's counsel sought liberty to approach the concerned Appellate Authority. The judgment does not record any specific arguments from the revenue regarding the withdrawal or the liberty sought. The question for the court was essentially to decide on the petitioner's request for withdrawal and the associated liberty.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:35050-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 22568/2018 M/s Prajapati Samaj Vivah Sammellan Samiti, Gandi Lal Dharmshala, Tehsil- Phagi, Jaipur Through The Then President Ramshai Prajapat S/o Pratap Ji Prajapat R/o Ganeshpura, Tehsil- Phagi, District- Jaipur (Raj.). ----Petitioner Versus Income Tax Officer, Ward,-7(2), Khand 7 C 95, Baba Sidh Nath Bhawan, Lal Kothi) Janpath, Jaipur. ----Respondent For Petitioner(s) : Mr. Girraj Prasad Gadhwal For Respondent(s) : Mr. Sandeep Pathak along with Mr. Arnav Singh HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 20/08/2024 Counsel appearing for the petitioner wants to withdraw the present civil writ petition, however, he seeks liberty for the petitioner to approach the concerned Appellate Authority. Accordingly, the present Civil Writ Petition is dismissed as withdrawn with liberty, as prayed for. Pending application(s), if any, stand(s) disposed. (PRAVEER BHATNAGAR),J (PANKAJ BHANDARI),J AMIT/2

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