NARESH KUMAR GATTANI vs. INCOME TAX OFFICER, BHILWARA

CW/6197/2022HC RajasthanRJHC01027408202204 May 2022Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the merits of the case. After the petitioner's counsel argued the matter extensively, he sought and was granted liberty to withdraw the writ petition. Consequently, the writ petition was disposed of as withdrawn. No findings were made on any substantive legal issues, and no operative directions were issued regarding the tax dispute itself. The judgment does not record any specific reasoning for the withdrawal or any decision on the underlying tax matter.

What were the facts?

The petitioner, Naresh Kumar Gattani, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Officer, Bhilwara, Ward-1; the Principal Commissioner of Income Tax, Udaipur; and the Assessing Authority, National Faceless Assessment Centre, New Delhi. The writ petition was filed challenging an order or action by one of these authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner should be entertained. The petitioner, through his senior advocate, argued the matter at length. The respondents did not present any arguments as recorded in the judgment. The specific legal questions or provisions of the Income Tax Act, 1961, that formed the basis of the challenge are not explicitly stated in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6197/2022 Naresh Kumar Gattani, Aged About 55 Years, 3, Main Sector, Shastri Nagar, Bhilwara, 311001- Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Bhilwara, Ward-1, Bhilwara Rajasthan 2. Principal Commissioner Of Income Tax, Income-Tax Department, Aaykar Bhawan Savina Udaipur (Rajasthan) 3. The Assessing Authority, National Faceless Assessment Centre, North Block, New Delhi-110001. ----Respondents For Petitioner(s) : Mr. Ravi Bhansali, Senior Advocate, assisted by Mr. Prateek Gattani and Mr. Falgun Buch For Respondent(s) : - HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 04/05/2022 After arguing the matter at great length, Mr. Ravi Bhansali, learned Senior Advocate, representing the petitioner, craves liberty to withdraw the instant writ petition, which is disposed of as such. (VINOD KUMAR BHARWANI),J (SANDEEP MEHTA),J 96-Pramod/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/05/2022 at 01:19:47 PM) (Downloaded on 28/10/2026 at 12:02:57 AM)

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