VIVEK GARG vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASS. CENTRE INCOME TAX, DELHI

CW/6308/2022HC RajasthanRJHC01028176202219 July 2022Bench: SANDEEP MEHTA,KULDEEP MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the petitioner was at liberty to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The stay application filed in support of the petition was also dismissed. No decision on the merits of the case was rendered. The principle that can be cited is that a petitioner has the right to withdraw their petition, leading to its dismissal without prejudice to any other proceedings.

What were the facts?

The petitioner, Vivek Garg, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Officer, National Faceless Assessment Centre, Delhi, and the Deputy Commissioner of Income Tax, Circle-1, Jodhpur. The petitioner sought to withdraw the writ petition. The stay application filed along with the petition was also to be dismissed.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition? (Mixed question of law and fact, relating to procedural rights under the Code of Civil Procedure, 1908, and the inherent powers of the High Court). Contentions: Assessee: The learned counsel for the petitioner craved liberty to withdraw the writ petition. Revenue: No arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6308/2022 Vivek Garg S/o Varinder Kumar Garg, Aged About 32 Years, Bhatinda House, Shikargarh Chowk Army Area, Jodhpur, 342005, Rajasthan India ----Petitioner Versus 1. The Income Tax Officer, National Faceless Ass. Centre Income Tax, Delhi, Ministry Of Finance Room Number 401 2Nd Floor Near Jawaharlal Nehru Stadium Delhi - 110003. 2. Deputy Commissioner Of Income Tax, Circle-1, Jodhpur, Income Tax Department, Rai Ka Bagh Palace, Jodhpur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Prateek Kedawat, through VC For Respondent(s) : -- HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 19/07/2022 Learned counsel Shri Kedawat craves liberty to withdraw the writ petition. Hence, the same is dismissed as withdrawn. Stay application is also dismissed. (KULDEEP MATHUR),J (SANDEEP MEHTA),J 50-Sudhir Asopa/divya/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/07/2022 at 04:46:08 PM) (Downloaded on 28/10/2026 at 12:02:50 AM)

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