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

CW/13913/2025HC RajasthanRJHC02068398202524 September 2025Bench: MAHENDAR KUMAR GOYAL,SANJEET PUROHIT2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the civil writ petitions. The Court held that the petitions are dismissed as withdrawn. Crucially, the Court granted liberty to the petitioner to raise all plausible defence(s) before the appropriate authority. This implies that the merits of the case were not examined by the High Court, and the petitioner is free to pursue their case before the tax authorities. The operative direction is the dismissal of the petitions as withdrawn with the granted liberty. No specific issues were decided on merit.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed two civil writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent in both petitions is the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The petitions challenged an order or action by the Income Tax Department, though the specific assessment year(s) and the nature of the dispute are not detailed in the provided text. The procedural history indicates that the matters reached the High Court for adjudication.

What were the issues?

1. Whether the petitioner is entitled to withdraw the civil writ petitions with liberty to raise all plausible defences before the appropriate authority? (Question of law) Assessee's Contention: The learned counsel for the petitioner sought to withdraw the civil writ petitions with liberty to raise all plausible defence(s) before the appropriate authority. Revenue's Contention: The judgment does not record any specific contention from the respondent revenue regarding the withdrawal of the petitions or the liberty sought by the petitioner.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:39359-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13913/2025 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 D.B. Civil Writ Petition No. 13920/2025 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) : Mr. Prakash Thakuria for Ms. Meenakshi Pareek For Respondent(s) : Mr. Siddharth Bapna HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE SANJEET PUROHIT Order 24/09/2025 Learned counsel for the petitioners wants to withdraw these civil writ petitions with liberty to raise all plausible defence(s) before the appropriate authority.

[2025:RJ-JP:39359-DB] (2 of 2) [CW-13913/2025] In view thereof, the petitions are dismissed as withdrawn with liberty as aforesaid. Pending application(s), if any, also stands disposed of. (SANJEET PUROHIT),J (MAHENDAR KUMAR GOYAL),J Tahir/Avinash/34-35

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