PRAMOD CHOUBISA SON OF SHRI GOPAL LAL vs. INCOME TAX OFFICER

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CW/8425/2026HC RajasthanRJHC02042660202621 May 2026Bench: SANJEEV PRAKASH SHARMA,ASHUTOSH KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the petitioner's prayer for withdrawal of the writ petition with liberty to file a fresh one should be granted. The reasoning was based on the judgment passed by the Hon'ble Supreme Court in the case of Income Tax Officer Vs. Tej Pratap Singh. The principle established is that a party can withdraw a petition with liberty to refile, especially in light of new judicial pronouncements. The operative direction was to dismiss the petition as withdrawn with the liberty granted. No issues were left undecided.

What were the facts?

The petitioner, Pramod Choubisa, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(4), Jaipur, the Joint Commissioner of Income Tax, Range-1, Jaipur, and the Central Board of Direct Taxes (CBDT). The petitioner sought withdrawal of the writ petition. The reason cited for withdrawal was a recent judgment passed by the Hon'ble Supreme Court in the case of Income Tax Officer Vs. Tej Pratap Singh. The court considered the prayer for withdrawal.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh one? (Question of procedure). The petitioner's counsel prayed for withdrawal of the writ petition with liberty to file a fresh one, citing the judgment of the Hon'ble Supreme Court in Income Tax Officer Vs. Tej Pratap Singh. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:21503-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8425/2026 Pramod Choubisa, Aged About 46 Years, Son Of Shri Gopal Lal, R/o Sp-663, Riico Industrial Area, Sitapura, Jaipur-302022. ----Petitioner Versus 1. Income Tax Officer, Ward 1(4), Jaipur, Income Tax De- partment, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005 2. Joint Commissioner Of Income Tax, Range-1, Jaipur In- come Tax Department, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005 3. Central Board Of Direct Taxes (Cbdt), Ministry Of Finance, North Block, New Delhi - 110011, Delhi, India, Through Its Chairman ----Respondents For Petitioner(s) : Mr. Hitesh Mishra with Ms. Komal For Respondent(s) : Mr. Nitin Jain with Ms. Kriti Kalawatia HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 21/05/2026 1. Counsel for the petitioner prays for withdrawal of the writ petition with liberty to file fresh one in view of the judgment passed by the Hon’ble Supreme Court in the case of Income Tax Officer Vs. Tej Pratap Singh in Diary No.2196/2026. 2. The petition is, accordingly, dismissed as withdrawn with aforesaid liberty. Pending application, if any, also stand dismissed. (ASHUTOSH KUMAR),J (SANJEEV PRAKASH SHARMA),ACTING CJ RAHUL/TANISHA/12

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