NEERAJ JAIN vs. INCOME TAX OFFICER, WARD 1

CW/5079/2022HC RajasthanRJHC01021770202208 April 2022Bench: SANDEEP MEHTA,FARJAND ALI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court noted that the learned counsel for the petitioner craved liberty to withdraw the instant writ petition. Consequently, the writ petition was disposed of as withdrawn. All pending applications associated with the writ petition were also disposed of. No decision on the merits of the case was made as the petition was withdrawn. The ratio decidendi is that a party has the liberty to withdraw a writ petition, and the court will grant such liberty if sought.

What were the facts?

The petitioner, Neeraj Jain, proprietor of M/s Raj Rani Chem Food, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Officer, Ward 1, Makrana, and the Central Board of Direct Taxes. The writ petition was filed challenging an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition. (Mixed question of law and fact, concerning the right to withdraw legal proceedings). Contentions: Assessee: The learned counsel for the petitioner craved liberty to withdraw the instant writ petition. Revenue: No arguments were recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5079/2022 Neeraj Jain S/o Shri Padam Chand Jain, Aged About 26 Years, Prop. Of M/s Raj Rani Chem Food, Resident Of Main Road, Gangwal Bhawan, Mithari, Tehsil Nawa, Nagaur 341542. ----Petitioner Versus 1. Income Tax Officer, Ward 1, Makrana Having Its Address At Near Byepass Railway Overbridge, Shiv Colony, Makrana, District Nagaur, Rajasthan 341505. 2. Central Board Of Direct Taxes, Ministry Of Finance, Having Its Address At North Block, New Delhi 110011 Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Harshvardhan Singh Chundawat For Respondent(s) : Mr. Gajendra Singh Chouhan, associate to Mr. K.K. Bissa, Senior Standing Counsel for the Union of India HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE FARJAND ALI Order 08/04/2022 Learned counsel for the petitioner craves liberty to withdraw the instant writ petition, which is disposed of as such. All pending applications are also disposed of. (FARJAND ALI),J (SANDEEP MEHTA),J 49-Pramod/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/04/2022 at 04:18:59 PM) (Downloaded on 28/10/2026 at 12:05:32 AM)

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