NISCHAL SIDANA HUF vs. INCOME TAX OFFICER

CW/1724/2023HC RajasthanRJHC02007304202324 November 2025Bench: SANJEEV PRAKASH SHARMA,MANEESH SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide any substantive issues on merits. Upon instructions received, the learned counsel for the petitioner made a prayer to withdraw the civil writ petition. Consequently, the High Court dismissed the present civil writ petition as withdrawn. All pending applications associated with the writ petition were also disposed of. No finding was reached on any of the underlying tax disputes, and no principle can be cited for future cases as the decision was based on the withdrawal of the petition.

What were the facts?

The petitioner, Nischal Sidana HUF, represented by its Karta Mr. Nischal Sidana, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(3), Jaipur; the Principal Commissioner of Income Tax, Jaipur-1; and the Central Board of Direct Taxes. 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 civil writ petition filed by the petitioner should be entertained. The judgment does not explicitly frame this as a question of law or mixed law and fact, nor does it name specific provisions of the Income Tax Act. The petitioner's counsel, upon instructions, prayed to withdraw the civil writ petition. The revenue's contentions are not recorded in the judgment, as the matter was disposed of based on the petitioner's request to withdraw.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:47363-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1724/2023 Nischal Sidana Huf, Represented By Its Karta Mr. Nischal Sidana Aged About 54 Years Son Of Shri Mangat Lal Sidana Resident Of 164, Pratap Nagar, Khatipura Road, Vaishali Nagar, Jaipur ----Petitioner Versus 1. Income Tax Officer, Ward 1 (3), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur. 2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur. 3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Rohan Chatter with Ms. Satvika Jha for Mr. Siddharth Ranka For Respondent(s) : Mr. Nitin Jain with Ms. Kriti Kalawatia HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE MANEESH SHARMA Order 24/11/2025 Upon instructions, learned counsel for the petitioner prays to withdraw the civil writ petition. Accordingly, the present civil writ petition is dismissed as withdrawn. All pending applications also stand disposed of. (MANEESH SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Simple Kumawat /147

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