M/S PARSHAVNATH BUILDERS vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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ITA/44/2024HC RajasthanRJHC02014769202407 April 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Gauhati High Court allowed the petitioner's prayer to withdraw the transfer application. The court noted that the petitioner's counsel informed the court about ongoing discussions for a compromise between the parties and requested permission to withdraw the application. The court also granted the petitioner the liberty to file a fresh application if the settlement attempts were unsuccessful. Consequently, the transfer application was dismissed on withdrawal, with the liberty granted as sought.

What were the facts?

This is a transfer petition filed before the Gauhati High Court. The petitioner, Asmina Khatun, sought to transfer a case from Tinsukia to Dibrugarh. The respondent is Solmon Iqubal. The petitioner's counsel informed the court that a compromise is being discussed between the parties and requested to withdraw the transfer application. The petitioner also sought liberty to file a fresh application if the settlement attempt fails. The court heard the arguments on November 19, 2025.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the transfer application? (Question of procedure) Assessee's Contention: The petitioner's counsel argued that a compromise is being discussed between the parties and therefore, the petitioner should be allowed to withdraw the transfer application. The petitioner also sought liberty to file a fresh application if the settlement fails. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal of the application.

AI-generated summary — verify with the full judgment below

Page No.# 1/2 GAHC010106412024

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Tr.P.(C)./44/2024 ASMINA KHATUN W/O- SRI SOLMON IQUBAL, D/O- MARJUDDIN AHMED, PRESENTLY RESIDING AT NEW TEKELA GAON (LALUKA GAON), P.O.- MOHANAGHAT, P.S.- DIBRUGARH, DISTRICT- DIBRUGARH, ASSAM. VERSUS SOLMON IQUBAL S/O- FIROZ IQUBAL, RESIDENT OF BORDOLOI NAGAR, NEAR INCOME TAX OFFICE, P.O. AND P.S. AND DISTRICT- TINSUKIA, ASSAM. Advocate for the Petitioner : MR. A K GUPTA, MR K J SAIKIA,MR. R S MISHRA Advocate for the Respondent : MR. N HASAN, MR. A HASAN

BEFORE HONOURABLE MR. JUSTICE MRIDUL KUMAR KALITA ORDER Date : 19.11.2025 1. Heard Mr. R. S. Mishra, learned counsel for the petitioner who prays for allowing the petitioner to withdraw the transfer application as a talk of compromise is going on between the parties. He also seeks liberty to file a fresh

Page No.# 2/2 application if an attempt arriving at a settlement fails. 2. The prayer is allowed. 3. This application is dismissed on withdrawal with liberty sought for granted.

JUDGE Comparing Assistant

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