URBAN IMPROVEMENT TRUST vs. INCOME TAX DEPARTMENT

CW/11514/2022HC RajasthanRJHC02061800202203 September 2025Bench: K.R. SHRIRAM,MANEESH SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court noted that the counsel for the petitioner stated that the petition had become infructuous. Consequently, the court dismissed the petition as withdrawn. No decision was made on the merits of the case, and no specific findings or reasoning were provided beyond acknowledging the withdrawal request. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, Urban Improvement Trust, Alwar, through its authorized signatory, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Department, Circle (Exemptions), Jaipur, and the Income Tax Officer, National Faceless Assessment Center, Delhi. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner should be entertained. The petitioner, through its counsel, sought leave to withdraw the petition on the grounds that it had become infructuous. The revenue, represented by its counsel, did not oppose the withdrawal. The court had to decide whether to permit the withdrawal and dispose of the petition accordingly. No specific legal provisions or precedents were argued by either side as the petition was withdrawn.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:35239-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11514/2022 Urban Improvement Trust, Alwar, Urban Improvement Trust Building, Bhagat Singh Circle, Alwar (Rajasthan) Through Its Authorized Signatory, Phailee Ram Meena, Aged About 34 Years, R/o 2, Scheme No. 3, Vasant Vihar Alwar 301001. ----Petitioner Versus 1. Income Tax Department, Circle (Exemptions), Kailash Heights, Lal Kothi, Tonk Road, Jaipur Rajasthan 302015. 2. Income Tax Officer, National Faceless Assessment Center, Room No. 401, 2Nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. ----Respondents For Petitioner(s) : ` Mr. Prakul Khurana Advocate with Mr. Saksham Pandey Advocate. For Respondents : Mr. Shantanu Sharma Advocate & Mr. Parth Vashishtha Advocate HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Judgment 03/09/2025 1. Mr. Prakul Khurana, counsel for petitioner seeks leave to withdraw the petition saying that petition has become infructuous. 2. Petition dismissed as withdrawn. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT-Seema/19

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