PRITAM SHARMA S/O BHAGWAN DAS vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/3863/2022HC RajasthanRJHC02018979202205 July 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the petitioner's counsel does not wish to press the writ petition and seeks liberty to revive it in case an eventuality so arises. Accordingly, the Court dismissed the writ petition as withdrawn with the liberty as sought by the petitioner. The principle established is that a petitioner can withdraw a writ petition and seek liberty to revive it, subject to the court's discretion.

What were the facts?

The petitioner, Pritam Sharma, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Principal Commissioner of Income Tax, Jaipur-2, and the Income Tax Officer, Ward 7(2), Jaipur. The writ petition challenged an order or action by the revenue authorities. The procedural history indicates that the matter was brought before the court for adjudication.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to revive it in case of future eventualities? (Question of procedure) Assessee's Contention: The learned counsel for the petitioner submitted that he does not wish to press the writ petition but seeks liberty to revive it if an eventuality arises. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition or the liberty sought by the petitioner.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:13428-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3863/2022 Pritam Sharma S/o Bhagwan Das, Plot No. 72, Vip Colony, Prem Nagar, Puliya Agra Road, Jaipur-302003, Rajasthan ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Jaipur-2 Income- Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Income Tax Officer, Ward 7 (2), Sindhnath Bhawan Jyoti Nagar Lal Kothi Scheme, Behind New Vidhansabha, Jaipur ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal for Mr. P.K. Kasliwal For Respondent(s) : Mr. Sandeep Pathak, (through V.C.) HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 05/07/2023 Learned counsel for the petitioner submits that he does not wish to press the writ petition, however, seeks liberty to revive in case eventuality so arises. Accordingly, the instant writ petition is dismissed as withdrawn with the liberty as sought for. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J 79-MOHIT KUMAR/SURAJ KUMAR

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