SHRI KISHAN DAS MAHESHWARI vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/8876/2023HC RajasthanRJHC02043811202326 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's prayer for withdrawal of the writ petition. The court reasoned that since a statutory appeal had been filed and was pending, it was appropriate to permit the withdrawal of the writ petition. The court explicitly stated that all questions of fact and law raised in the writ petition were kept open, meaning the withdrawal would not prejudice the petitioner's rights in the pending statutory appeal. The operative direction was to dispose of the writ petition as withdrawn.

What were the facts?

The petitioner, Shri Kishan Das Maheshwari, through his legal heir Smt. Raj Kumari Maheshwari, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Deputy Commissioner of Income Tax, Circle-1, Jaipur. The petitioner sought withdrawal of the writ petition because a statutory appeal, raising similar issues, was already pending consideration before the appropriate authority. The High Court considered the prayer for withdrawal.

What were the issues?

1. Whether the writ petition should be allowed to be withdrawn in light of a pending statutory appeal? Assessee's Contention: The petitioner's counsel prayed for the withdrawal of the writ petition, stating that a statutory appeal had been preferred and was pending consideration. The petitioner relied on the principle that a litigant should be allowed to withdraw a petition if a more appropriate remedy is being pursued. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the writ petition. The focus was on the petitioner's prayer and the court's decision.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:15306-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8876/2023 Shri Kishan Das Maheshwari, Through Legal Heir Smt Raj Kumari Maheshwai 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/109-S

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