BALLABH DAS MAHESHWARI SON OF SHRI ROOP CHAND MAHESHWARI vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/14917/2021HC RajasthanRJHC02084139202107 February 2022Bench: AKIL KURESHI,SUDESH BANSAL2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the petitioners. The Court held that the writ petitions could be disposed of as withdrawn. The principle established is that parties can withdraw their petitions before the High Court to pursue their remedies before the assessing officer, especially in the context of reassessment proceedings, provided such withdrawal does not prejudice their rights to raise all contentions before the lower authority. The operative direction was to dispose of the writ petitions as withdrawn, allowing the petitioners to pursue their case before the assessing officer.

What were the facts?

The petitioners, Lata Maheshwari and Ballabh Das Maheshwari, filed three civil writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur. These petitions were filed against the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The specific assessment years and the nature of the orders or actions under challenge are not detailed in the provided text. The procedural history indicates that the matters were listed before the Court. The petitioners sought permission to withdraw these writ petitions.

What were the issues?

1. Whether the petitioners are entitled to withdraw the writ petitions, keeping all contentions open to be raised before the assessing officer in the reassessment proceedings? (Question of procedure) The petitioners, through their learned counsel, sought permission to withdraw the writ petitions. They contended that they wished to raise all their contentions before the assessing officer during the ongoing reassessment proceedings. The revenue did not record any specific arguments against the withdrawal in the provided text.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14890/2021 Lata Maheshwari Wife Of Shri Ballabh Das Maheshwari, Aged About 54 Years, Having Her Address At C-21, Chomu House, Sardar Patel Marg, C-Scheme, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4,jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, Bhawani Singh Road, Ambedkar Circle, Jaipur 302005 ----Respondent Connected with D.B. Civil Writ Petition No. 14901/2021 Ballabh Das Maheshwari Son Of Shri Roop Chand Maheshwari, Having His Address At 4-5, Shubham Enclave, Sardar Patel Marg, Jaipur 302001 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi- Ii, Bhawani Singh Road, Ambedkar Cirlce, Jaipur 302005 ----Respondent D.B. Civil Writ Petition No. 14917/2021 Ballabh Das Maheshwari Son Of Shri Roop Chand Maheshwari, Having His Address At 4-5, Shubham Enclave, Sardar Patel Marg, Jaipur 302001 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi- Ii, Bhawani Singh Road, Ambedkar Cirlce, Jaipur 302005 ----Respondent (Uploaded on 10/02/2022 at 05:22:19 PM) (Downloaded on 30/10/2026 at 10:04:56 AM) (2 of 2) [CW-14890/2021] For Petitioner(s) : Mr. Siddharth Ranka and Mr. Shankar Lal Poddar through VC For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SUDESH BANSAL Order 07/02/2022 Learned counsel for the petitioners sought permission to withdraw the writ petitions keeping all contentions open to be raised before the assessing officer in the reassessment proceedings. Permission is granted. The writ petitions are disposed of as withdrawn. (SUDESH BANSAL),J (AKIL KURESHI),CJ KAMLESH KUMAR /4, 5 & 6 Powered by TCPDF (www.tcpdf.org) (Uploaded on 10/02/2022 at 05:22:19 PM) (Downloaded on 30/10/2026 at 10:04:56 AM)

Recent GST High Court judgments

Search GST case law →