URBAN IMPROVEMENT TRUST vs. ADDITIONAL COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER

CW/5365/2022HC RajasthanRJHC02026939202201 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The court's decision was based solely on the petitioner's expressed desire to withdraw the case. Consequently, the petition was dismissed as withdrawn. No findings were made on the merits of any substantive issue that might have been raised in the writ petition, as the proceedings were terminated at the petitioner's instance. The ratio decidendi for this judgment is that a party has the right to withdraw their case, and the court will generally permit such withdrawal unless there are compelling reasons to the contrary, which were not present or argued in this instance. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Urban Improvement Trust, Alwar, through its authorized signatory, filed a Civil Writ Petition No. 5365/2022 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Additional Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi, and Circle (Exemp.), Jaipur. The petition challenged an order or action by the revenue authorities. The procedural history indicates that the matter reached the High Court for adjudication. The specific assessment year(s) and the amount in dispute are not recorded in the provided judgment excerpt.

What were the issues?

The primary issue before the High Court was whether the petitioner's request to withdraw the writ petition should be granted. The petitioner, through their learned counsel, sought permission to withdraw the petition. The respondents' contentions are not recorded in the judgment excerpt. The question before the court was essentially procedural: to decide whether to allow the withdrawal of the petition. No specific provisions of the Income Tax Act were debated, as the matter was resolved on a procedural basis.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:27077-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5365/2022 Urban Improvement Trust, Alwar, Urban Improvement Trust Building, Bhagat Singh Circle, Alwar (Rajasthan) Through Its Authorised Signatory, Daudyal Sharma S/o Shri Jagan Prasad Sharma, Aged About 55 Years, R/o 3/348, Aravali Vihar, Sector- 3, Alwar. ----Petitioner Versus 1. Additional Commissioner Of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi. 2. Circle (Exemp.), Jaipur, Kailash Height, Lal Kothi, Tonk Road, Jaipur, Rajasthan 302015. ----Respondents For Petitioner(s) : Mr. Rajat Sharma, Adv. & Mr. Akshay Sharma, Adv. for Mr. Prakul Khurana, Adv. For Respondent(s) : Mr. Shantanu Sharma, Adv. Mr. Anurag Mathur, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment / Order 01/07/2024 Learned counsel for the petitioner seeks permission to withdraw the petition. This petition is dismissed as withdrawn. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Mohita /57

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