SHRI KISHAN DAS MAHESHWARI vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/8875/2023HC RajasthanRJHC02043831202326 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) allowed the petitioner's prayer for withdrawal of the writ petition. The reasoning was based on the petitioner's submission that a statutory appeal had been preferred and was pending consideration. The court acknowledged this and disposed of the writ petition as withdrawn. Importantly, the court explicitly stated that all questions of fact and law raised in the writ petition were kept open. This means that the merits of the case were not decided, and the petitioner retains the right to pursue her claims through the statutory appeal process. The operative direction was to dispose of the writ petition as withdrawn.

What were the facts?

The petitioner, Smt Raj Kumari Maheshwari, through her legal heir, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Deputy Commissioner of Income Tax, Circle-1, Jaipur. The petitioner sought withdrawal of the writ petition because a statutory appeal, which she had preferred, was pending consideration. The writ petition was filed challenging an order or action by the Income Tax Department, though the specific order and assessment year are not detailed in the provided text. The procedural history indicates that the petitioner chose to pursue a statutory appeal instead of continuing with the writ petition.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition given that a statutory appeal is pending consideration. Assessee's Contention: The petitioner's counsel prayed for the withdrawal of the writ petition, indicating a procedural decision to pursue the statutory appeal. No specific legal arguments were presented for or against the withdrawal itself, other than the stated pendency of the appeal. Revenue's Contention: The judgment records no specific arguments from the respondent revenue.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:15305-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8875/2023 Shri Kishan Das Maheshwari, Through Legal Heir Smt Raj Kumari Maheshwari W/o Late Shri Kishan Das Maheshwari Address At 18, Bardiya Colony, Ramniwas Bagh, Jawahar Nagar, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Circle-1, Income Tax Department, Statute Circle C-Scheme, Jaipur. ----Respondent For Petitioner(s) : Mr. Shivangshu Naval with Mr. Ayush Sharma For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 26/07/2023 1. Learned counsel for the petitioner prays for withdrawal of the writ petition as the statutory appeal which has been preferred is pending consideration. 2. Accordingly, the writ petition is disposed of as withdrawn. 3. However, all the questions of fact and law, as raised in the writ petition, are kept open. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/108

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