CHOKHI DHANI DEVELOPERS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/1083/2022HC RajasthanRJHC02002976202220 April 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the petitioner was entitled to withdraw the writ petition. The reasoning was based on the explicit request made by the petitioner's counsel. The ratio decidendi is that a petitioner has the right to withdraw their case. The operative direction was to dismiss the writ petition as withdrawn. No issues were left undecided.

What were the facts?

The petitioner, Chokhi Dhani Developers Private Limited, through its Director Shri Subhash Vaswani, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Central Circle-3, Jaipur, and the Principal Commissioner of Income Tax, Central, Jaipur. 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?

1. Whether the petitioner is entitled to withdraw the present writ petition? (Question of procedure) Contentions: Assessee: The learned counsel for the petitioner prayed for withdrawal of the present writ petition. Revenue: No arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

[2023/RJJP/007424] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.1083/2022 Chokhi Dhani Developers Private Limited, S-8, Chokhi Dhani Towers, Shyam Nagar, Ajmer Road, Jaipur Through Its Director, Shri Subhash Vaswani, S/o Shri Mohan Lal Vaswani, Aged About 66 Years, R/o 110-111, Gautam Marg, Goms Defence Colony, Vaishali Nagar, Jaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle-3, NCR Building, Bhagwan Das Road, Jaipur. 2. Principal Commissioner Of Income Tax, Central, Jaipur NCR Building, Bhagwan Das Road, Jaipur. ----Respondents For Petitioner(s) : Mr. Kanishak Singhal, Advocate for Mr. Gunjan Pathak, Advocate For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 20/04/2023 Learned counsel for the petitioner prays for withdrawal of the present writ petition. The writ petition is dismissed as withdrawn. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/31 Powered by TCPDF (www.tcpdf.org) (Uploaded on 06/05/2023 at 10:09:11 AM) (Downloaded on 30/10/2026 at 09:44:18 AM)

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