RAVI MANOHAR BATWARA SON OF LATE SHRI RAM MANOHAR BATWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/12815/2022HC RajasthanRJHC02068522202218 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the petitioner's counsel prayed for the withdrawal of the writ petition, acknowledging that an appeal had been preferred after the passing of the assessment order. The counsel stated the intention to move an appropriate application for exemption/stay/waiver of pre-deposit in the appeal, citing relevant provisions of the Act and reasons. Consequently, the writ petition was disposed of as withdrawn. No decision was made on the merits of the assessment order or the grounds for appeal.

What were the facts?

The petitioner, Ravi Manohar Batwara, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Circle 1, Jaipur, and the Chief Commissioner of Income Tax, Rajasthan, Jaipur. The petitioner sought to challenge an assessment order. However, the petitioner's counsel informed the Court that an appeal had been preferred after the passing of the assessment order. The petitioner intended to file an appropriate application for exemption/stay/waiver of pre-deposit in the appeal.

What were the issues?

1. Whether the writ petition is maintainable in light of the availability of an alternative remedy of appeal against the assessment order? (Question of law and fact) The petitioner's counsel argued that an appeal had been preferred against the assessment order, and they intended to move an application for exemption/stay/waiver of pre-deposit in the appeal proceedings. The revenue's contentions were not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:14493-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12815/2022 Ravi Manohar Batwara Son of Late Shri Ram Manohar Batwara, Resident Of House No. 241 Sonkiyon Ka Rasta, Kishanpole Bazar, Jaipur. ----Petitioner Versus 1. Assistant Commissioner of Income Tax, Circle 1, Jaipur. 2. The Chief Commissioner of Income Tax, Rajasthan, Jaipur. ----Respondents For Petitioner(s) : Mr. Chandra Mohan Batwara For Respondent(s) : Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 18/07/2023 1. Learned counsel for the petitioner prays for withdrawal of the writ petition acknowledging the fact that after the passing of the assessment order appeal has been preferred. He states that he would move an appropriate application for exemption/stay/waiver of the pre-deposit in the light of the provisions of the Act highlighting therein the reasons for the same. 2. Accordingly, the writ petition stands disposed of as withdrawn. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ N. Gandhi/JKP-25 Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/07/2023 at 10:26:59 AM) (Downloaded on 30/10/2026 at 09:44:10 AM)

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