SUNNY REAL CONSTRUCTION PRIVATE LIMITED vs. OFFICE OF THE INCOME TAX DEPARTMENT

CW/5101/2023HC RajasthanRJHC02022793202331 March 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the writ petition as withdrawn. The court granted liberty to the petitioner to challenge the subsequent order of assessment dated 30.07.2022. The reasoning was based on the petitioner's submission that they wished to challenge the assessment order on grounds of subsequent law, implying that a new proceeding or challenge would be more appropriate for addressing these grounds. The court did not decide on the merits of the assessment order or the grounds of subsequent law. No specific issues were decided on their merits.

What were the facts?

The petitioner, Sunny Real Construction Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. During the pendency of this writ petition, an assessment order dated July 30, 2022, was passed against the petitioner. The petitioner's counsel informed the court that they wished to challenge this subsequent assessment order on grounds of subsequent law. Consequently, the court considered the present writ petition in light of this development.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the present writ petition to challenge a subsequent assessment order passed during its pendency, on grounds of subsequent law? Assessee's Contention: The petitioner sought to withdraw the writ petition to challenge the assessment order dated 30.07.2022, citing grounds related to subsequent law. The petitioner did not present arguments on the merits of the assessment order itself within this writ petition. Revenue's Contention: The judgment does not record any specific arguments from the revenue regarding the withdrawal of the writ petition or the challenge to the subsequent assessment order.

AI-generated summary — verify with the full judgment below

[2023/RJJP/005412] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5101/2023 Sunny Real Construction Private Limited, Having its Registered Address At C-11, Ranjeet Nagar, Bharatpur-321001 (Rajasthan) Through its Director Vishnu Kumar S/o Ramesh Chand. ----Petitioner Versus 1. Office Of The Income Tax Department, ITO Ward 1, Bharatpur, Goverdhan Gate, Near Head Post Office, Bharatpur, Rajasthan-321001 2. National Faceless Assessment Centre, National Faceless Assessment Centre, C-Block, 4th Floor, S.P.M. Civic Centre, New Delhi-110 001 ----Respondents For Petitioner(s) : Mr. Prakul Khurana with Mr. Rajat Sharma HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 31/03/2023 Learned counsel for the petitioner submits that during the pendency of this writ petition, an assessment order dated 30.07.2022 has been passed and he wishes to challenge the said assessment order on the grounds of subsequent law. In that view of the matter, this writ petition is dismissed as withdrawn with liberty to the petitioner to challenge the subsequent order of assessment. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ CHARU SONI /21

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