SHRI RAM NIRANJAN TIBRA vs. INCOME TAX OFFICER

CW/14089/2014HC RajasthanRJHC02028642201412 December 2019Bench: ASHOK KUMAR GAUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioners expressed a desire to withdraw the writ petitions. Consequently, in view of this submission, the Court ordered that the present writ petitions are dismissed as withdrawn. No decision was made on the merits of the underlying tax dispute. The operative direction was to dismiss the petitions. The principle here is that a party has the right to withdraw their legal proceedings, and the court will generally grant such a request, leading to a dismissal of the case without adjudication.

What were the facts?

The cases involve two petitioners, Shri Om Prakash Morwal and Shri Ram Niranjan Tibra, who filed separate Civil Writ Petitions (No. 13889/2014 and No. 14089/2014 respectively) before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents in both petitions are Income Tax Officers and Assistant Commissioners of Income Tax, Ward-1 and Circle-1, Jhunjhunu. The petitions were filed challenging certain orders or actions of the revenue authorities. The procedural history indicates that the matters were listed before the Court on December 12, 2019.

What were the issues?

1. Whether the writ petitions filed by the petitioners are to be dismissed as withdrawn? (Question of procedure) Assessee's Contention: The learned counsel for the petitioners, Mr. Muzaffar Iqbal for Mr. Siddharth Ranka, stated before the Court that the petitioners wish to withdraw the writ petitions. No specific arguments were recorded regarding the merits of the original challenge. Revenue's Contention: Mr. Daksh Pareek for Mr. Sameer Jain appeared for the respondents. No specific arguments were recorded from the revenue's side regarding the withdrawal or the merits of the case.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 13889/2014 Shri Om Prakash Morwal, aged about 52 years, son of Shri Ram Kumar Morwal, having his address at Near Vidhyarthi Bhawan, Modi Road, Jhunjhunu. ----Petitioner Versus 1. Income Tax Officer, Ward – 1, Jhunjhunu having its address at Income Tax Department, Behind Court, Jhunjhunu. 2. Assistant Commissioner of Income Tax, Circle – 1, Jhunjhunu having its address Income Tax Department, Behind Court, Jhunjhunu. ----Respondents Connected With S.B. Civil Writ Petition No. 14089/2014 Shri Ram Niranjan Tibra, aged about 59 years, son of Shri Vishwanath Tibra, having his address at Laxmi Trading Co., Footla Bazar, Jhunjhunu. ----Petitioner Versus Income Tax Officer, Ward – 1, Jhunjhunu having its address at Behind Court, Jhunjhunu. ----Respondent For Petitioner(s) : Mr.Muzaffar Iqbal for Mr.Siddarth Ranka For Respondent(s) : Mr.Daksh Pareek for Mr.Sameer Jain HON'BLE MR. JUSTICE ASHOK KUMAR GAUR Order 12/12/2019 Learned counsel for the petitioners wants to withdraw the writ petitions. (Uploaded on 16/12/2019 at 11:30:51 AM) (Downloaded on 30/10/2026 at 10:01:26 AM) (2 of 2) [CW-13889/2014] In view of the above, the present writ petitions are dismissed as withdrawn. A copy of this order be separately placed in the connected file. (ASHOK KUMAR GAUR),J Preeti Asopa /137-138 Powered by TCPDF (www.tcpdf.org) (Uploaded on 16/12/2019 at 11:30:51 AM) (Downloaded on 30/10/2026 at 10:01:26 AM)

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