HANS RAJ AGARWAL SON OF SHRI PRABHU DAYAL AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/2396/2023HC RajasthanRJHC02009865202310 July 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court held that the petition could be dismissed as withdrawn with liberty granted to the petitioner to file a fresh petition. This liberty was granted in view of a subsequent event that had occurred. The Court did not decide any substantive issues related to income tax law or the merits of the case. The operative direction was to dismiss the petition as withdrawn with liberty to file a fresh petition.

What were the facts?

The petitioner, Hans Raj Agarwal, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Circle 4, Jaipur; the Principal Commissioner of Income Tax-2, Jaipur; and the Central Board of Direct Taxes. 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 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 writ petition. The petitioner sought to withdraw the petition with liberty to file a fresh one due to a subsequent event. The revenue's contentions are not recorded in the judgment, as the matter was decided on the petitioner's request for withdrawal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2396/2023 Hans Raj Agarwal Son Of Shri Prabhu Dayal Agarwal, Aged About 57 Years, Resident Of NC 1/5, Sector No. 1, Main Road, Vidhyadhar Nagar, Jaipur 302015 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 2. Principal Commissioner Of Income Tax-2, Jaipur, Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman ----Respondents For Petitioner(s) : Mr. Aditya Vijay, Advocate with Mr. Ranjan Mehta, Advocate For Respondent(s) : Mr. Arnav Singh, Advocate for Mr. Sandeep Pathak, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Judgment / Order 10/07/2023 Learned counsel for the petitioner seeks to withdraw the petition with liberty to file a fresh petition in view of subsequent event. Accordingly, this petition is dismissed as withdrawn with the liberty, as prayed for. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J Mohita /295

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