ASHWANI GUPTA S/O SHRI HARI NARAYAN AGARWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/5986/2024HC RajasthanRJHC02030591202415 July 20241 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition was disposed of as withdrawn. The court granted liberty to the petitioner to pursue the appeal that had been filed. No decision was made on the merits of the underlying tax dispute. The reasoning was based on the petitioner's submission that they no longer wished to press the writ petition due to pursuing the statutory appeal. The ratio decidendi is that a writ petition can be withdrawn if the petitioner chooses to pursue an alternative statutory remedy, and liberty can be granted to pursue that remedy.

What were the facts?

The petitioner, Ashwani Gupta, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Deputy Commissioner of Income Tax and the Assistant Commissioner of Income Tax. The writ petition challenged an order or action by the revenue authorities. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner, having availed of a statutory remedy of appeal, no longer wished to press the writ petition at this stage.

What were the issues?

The primary issue was whether the writ petition should be pressed by the petitioner. The petitioner's counsel submitted that in view of subsequent events and the availing of a statutory remedy of appeal, the petitioner did not wish to press the petition at this stage. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:29455-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 5986/2024 Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o 13, Shubham Enclave, Near Civil Lines Phatak, C- Scheme Jaipur. ----Petitioner Versus 1. Deputy Commissioner of Income Tax, Central Circle-4, Jaipur having its Address, 4Th Floor, Jeevan Nidhi, LIC Building, Ambedkar Circle, Jaipur. 2. Assistant Commissioner of Income Tax, Central Circle -2, Jaipur having its Address, 4Th Floor, Jeevan Nidhi, LIC Building, Ambedkar Circle, Jaipur. ----Respondents For Petitioner : Mr. Aditya Vijay, Advocate with Mr. Shubham Bhati, Advocate. For Respondents : Mr. Siddharth Bapna, Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 15/07/2024 At the outset, learned counsel for the petitioner would submit that in view of the subsequent events and availing of statutory remedy of appeal by the petitioner, the petitioner does not wish to press this petition at this stage. Writ petition is, accordingly, disposed of with liberty to the petitioner to pursue the appeal. (ASHUTOSH KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),CJ Manoj Narwani/Aarzoo/12

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