MOHINI DEVI DATA W/O SH. BABU LAL DATA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

CW/2380/2020HC RajasthanRJHC02011075202014 July 2025Bench: INDERJEET SINGH,ANAND SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the request of the petitioner's counsel to withdraw the writ petition. In view of the subsequent development and the petitioner's desire to withdraw the petition with liberty to file a fresh one if needed, the Court allowed the withdrawal. The writ petition was disposed of as withdrawn with the liberty granted to the petitioner. The judgment does not delve into the merits of the original grievance that led to the filing of the writ petition, nor does it provide any reasoning on the substantive issues. The operative direction was to dispose of the petition as withdrawn.

What were the facts?

The petitioner, Mohini Devi Data, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Principal Commissioner of Income Tax (Central), Jaipur, the Deputy Commissioner of Income Tax, Central Circle, Alwar, and the Central Board of Direct Taxes. The writ petition challenged 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 writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition should be allowed to be withdrawn. The petitioner's counsel sought permission to withdraw the writ petition with liberty to file a fresh one if the need arose. The judgment does not record any specific arguments from the revenue side regarding the withdrawal or the underlying merits of the case. The questions of law or fact that the writ petition was intended to address are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:26036-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2380/2020 Mohini Devi Data W/o Sh. Babu Lal Data, Aged About 67 Years, R/o 20, 21 And 22, Old Industrial Area, Alwar, Rajasthan ----Petitioner Versus 1. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Statue Circle, Jaipur Rajasthan. 2. Deputy Commissioner Of Income Tax, Central Circle, Alwar 3. Central Board Of Direct Taxes, North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Rajat Sharma, Adv. For Respondent(s) : Mr. Rahul Kumar for Mr. Siddharth Bapna HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ANAND SHARMA Order 14/07/2025 In view of the subsequent development, learned counsel for the petitioner wants to withdraw this writ petition with liberty to file fresh if so need arises. In that view of the matter, the writ petition is disposed of as withdrawn with liberty as prayed for. (ANAND SHARMA),J (INDERJEET SINGH),J DIVYA /76

Recent GST High Court judgments

Search GST case law →