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

CW/14262/2025HC RajasthanRJHC02068417202518 September 2025Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) held that the petitioner's request to withdraw the writ petition with liberty to raise all arguments before the Authorities was granted. Consequently, the Civil Writ Petition was dismissed as withdrawn. The liberty to raise all arguments before the Authorities was explicitly granted as prayed for by the petitioner. No other issues were decided on merits, as the petition was withdrawn. The operative direction was to dismiss the petition as withdrawn with liberty.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed a Civil Writ Petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The writ petition was filed challenging an order or action by the Income Tax Department. 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 also not detailed.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to raise all arguments before the Authorities. (Question of procedure) Assessee's Contention: The petitioner, through learned counsel, prayed to withdraw the writ petition with liberty to raise all arguments before the Authorities. Revenue's Contention: The judgment does not record any specific contention from the respondent revenue.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:38155-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14262/2025 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 For Respondent(s) : Mr. Sarvesh Jain HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 18/09/2025 Learned counsel appearing on behalf of 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 Civil Writ 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 AMIT/13

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