NIKHIL PULSES PRIVATE LIMITED vs. INCOME TAX OFFICER

CW/4015/2023HC RajasthanRJHC02017406202317 February 2025Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the writ petition as not pressed. The reasoning was based on the petitioner's submission that an appeal was pending against the impugned order and their request to withdraw the current petition with liberty to pursue all issues before the appellate authority. The Tribunal granted the liberty as prayed for by the petitioner. Therefore, the operative direction was the dismissal of the writ petition, allowing the petitioner to pursue their appellate remedies. No issues were expressly left undecided, as the petition was withdrawn on procedural grounds.

What were the facts?

The petitioner, Nikhil Pulses Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was directed against an order or action by the Income Tax Officer, Ward-1(1), Jaipur, and the Union of India. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this writ petition is not detailed, other than the fact that an appeal is pending against the impugned order.

What were the issues?

The primary issue before the Tribunal was whether the petitioner should be allowed to withdraw the present writ petition. Petitioner's Contention: The learned counsel for the petitioner, on instructions from the client, submitted that an appeal is pending against the impugned order. Consequently, the petitioner was not pressing the writ petition and sought liberty to raise all issues before the appellate authority. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the petition. It is implied that the revenue would have been represented, but their arguments on the merits of the petition or the withdrawal request are not detailed.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:6919-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4015/2023 Nikhil Pulses Private Limited, At Industrial Area, 194-C, Jhotwara, Jaipur 302012 Through Authorized Representative Mr. Nikhil Agarwal. ----Petitioner Versus 1. Income Tax Officer, Ward-1(1), Jaipur, Ncr Building, Statue Circle, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi. ----Respondents For Petitioner(s) : Mr.Aditya Vijay, Adv. For Respondent(s) : Ms.Jaya P. Pathak, Adv. for Mr.Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 17/02/2025 1. Learned counsel for the petitioner on instruction from the client submits that the appeal is pending against the impugned order and is not pressing this petition with liberty to raise all the issues before the appellate authority. 2. The writ petition is dismissed as not pressed with liberty as prayed for. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J HIMANSHU SONI /62

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