PANKAJ MODANI S/O LATE SH. NARSINGH PRASAD MODANI vs. INCOME TAX OFFICER

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CW/5222/2023HC RajasthanRJHC02024249202317 April 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner liberty to file an appeal. Consequently, the petition was dismissed as withdrawn with the liberty granted. The operative direction was to dismiss the petition as withdrawn and grant liberty to file an appeal. No other issues were decided on merits.

What were the facts?

The petitioner, Pankaj Modani, filed a Civil Writ Petition No. 5222/2023 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward - 1(4), Jaipur, and the Assistant Commissioner of Income Tax, Central Circle - 4, Jaipur. The petitioner sought to withdraw the petition. The High Court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition. (Question of procedure) Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to file an appeal. Revenue's Contention: No specific contention is recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

[2023/RJJP/006728] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5222/2023 Pankaj Modani S/o Late Sh. Narsingh Prasad Modani, Aged About 47 Years, R/o G - 60, Major Shaitan Singh Colony, Shastri Nagar, Jaipur - 302016 (Raj.) ----Petitioner Versus 1. Income Tax Officer, Ward - 1(4), Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur -302005 (Raj.). 2. Assistant Commissioner Of Income Tax, Central Circle - 4, Jaipur, 4Th Floor, Jeevan Nidhi- Ii, Lic Building, Bhawani Singh Road, Jaipur, Rajasthan - 302005. ----Respondents For Petitioner(s) : Mr. Javed Khan Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Judgment 17/04/2023 Learned counsel for the petitioner seeks to withdraw the petition with liberty to file appeal. Accordingly, this petition is dismissed as withdrawn with liberty as prayed for. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ SANJAY KUMAWAT-10

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