KRISHNA DAS AGRAWAL SON OF SHRI RANCHOD DAS AGRAWAL vs. INCOME TAX DEPARTMENT

CW/5097/2022HC RajasthanRJHC02025059202202 September 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ASHUTOSH KUMAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) decided that the petitioner was entitled to withdraw the writ petition. The reasoning was based on the petitioner's counsel explicitly praying for the withdrawal of the petition. Consequently, the High Court dismissed the writ petition as withdrawn. No other issues were decided on merits as the petition was withdrawn. The ratio decidendi is that a petitioner has the right to withdraw their petition, leading to its dismissal as withdrawn without prejudice to the merits of the case.

What were the facts?

The petitioner, Krishna Das Agrawal, aged about 83 years, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Department, represented by the Joint Commissioner of Income Tax, Central Circle, Jaipur, and the Assistant Director of Income Tax, Investigation, Alwar. The writ petition was filed challenging an order or action by the revenue. The procedural history indicates that the matter reached the High Court for adjudication.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition. (Question of procedure) Assessee's Contention: The learned counsel for the petitioner prayed for withdrawal of the writ petition. Revenue's Contention: No specific contention is recorded for the revenue in the provided text.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:20531-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5097/2022 Krishna Das Agrawal Son Of Shri Ranchod Das Agrawal, Aged About 83 Years, Resident Of D-1, Nandanam-02, Tilak Marg, C Scheme, Jaipur. At Present Resident Of Flat No. B-302, Aurum Trimurti, Tilak Marg, C Scheme, Jaipur. ----Petitioner Versus 1. Income Tax Department, Office Of The Joint Commissioner Of Income Tax, Central Circle, Room No. 403, 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur 302005 Rajasthan. 2. Income Tax Department, Office Of The Assistant Director Of Income Tax, Investigation, 22, Moti Dungari Road, Alwar Rajasthan 301001. ----Respondents For Petitioner(s) : Mr. Prakul Khurana Mr. Abhinav Mathur HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 02/09/2023 Learned counsel for the petitioner prays for withdrawal of the writ petition. Accordingly, the writ petition is dismissed as withdrawn. (ASHUTOSH KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),J RAJAT/16

Recent GST High Court judgments

Search GST case law →