DINESH KUMAR KHATORIA S/O LATE SHRI DAMODAR LAL KHATORIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

CW/11440/2025HC RajasthanRJHC02062844202517 September 2025Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) decided to allow the petitioner's prayer to withdraw the writ petition. The reasoning was based on the petitioner's counsel's instructions to withdraw. The High Court granted liberty to the petitioner to raise all arguments before the concerned authorities. The operative direction was to dismiss the petition as withdrawn with liberty. No issue was expressly left undecided, as the petition was withdrawn.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The writ petition challenged an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed. The petitioner's counsel, Ms. Meenakshi Pareek, on instructions, sought to withdraw the petition.

What were the issues?

1. Whether the petitioner should be granted liberty to raise all arguments before the authorities, as prayed for by the petitioner's counsel. The petitioner's side argued for withdrawal of the petition with liberty to pursue remedies before the concerned authorities. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act are named in relation to the issue.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:38007-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11440/2025 Dinesh Kumar Khatoria S/o Late Shri Damodar Lal Khatoria, Aged About 65 Years, R/o 626 Balaji Ka Rasta, Ghat Gate Bazar Jaipur 302002 ----Petitioner Versus The Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur. Address Room No 416, 4Th Floor Jeevan Nidhi Ii, Bhawani Singh Road, Ambedkar Circle Jaipur 302005 ----Respondent For Petitioner(s) : Ms. Meenakshi Pareek, Adv. For Respondent(s) : Mr. Siddharth Bapna, Adv. with Mr. Sarvesh Jain, Adv. & Mr. Meyhul Mittal, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 17/09/2025 Learned counsel for the petitioner upon instructions prays to withdraw the present writ petition with liberty to raise all arguments as have been taken up here before the Authorities. Accordingly, the present petition is dismissed as withdrawn with liberty, as prayed for. All pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/45

Recent GST High Court judgments

Search GST case law →