TILAK VERMA S/O SHRI NATHU LAL VERMA vs. INCOME TAX OFFICER

CW/15030/2022HC RajasthanRJHC02079907202228 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, decided to dismiss the writ petition as withdrawn. The court's reasoning was based on the petitioner's explicit prayer for withdrawal. The petitioner sought to withdraw the petition because a final assessment order had been passed by the respondent authority. Consequently, the court granted the prayer and disposed of the petition. No specific findings were made on the merits of the original challenge, as the petition was withdrawn before any substantive adjudication. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Tilak Verma, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur, challenging an action or order by the Income Tax Officer, Ward 7(2), Jaipur, for the assessment year 2014-15. The Union of India, through the Secretary, Central Board of Direct Taxes, was also a respondent. The procedural history indicates that a final assessment order has now been passed by the respondent authority. The petitioner sought to withdraw the writ petition in light of this development.

What were the issues?

1. Whether the writ petition is maintainable in light of the passing of a final assessment order by the respondent authority? (Question of law) Assessee's Contention: The petitioner's counsel prayed for the withdrawal of the present writ petition. The reason for withdrawal was that the final assessment order had been passed by the respondent. Revenue's Contention: The judgment records no specific contention from the revenue's side regarding the maintainability of the writ petition or the prayer for withdrawal.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:15659-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15030/2022 Tilak Verma S/o Shri Nathu Lal Verma, Aged About 34 Years, (Ay 2014-15) R/o 12, Shri Ram Nagar Colony, Sanganer, Jaipur, Rajasthan 302029 ----Petitioner Versus 1. Income Tax Officer, Ward 7(2), Sidhnath Bhawan, Jyoti Nagar, Lal Kothi Scheme, Jaipur, Rajasthan 302015 2. Union Of India, Through Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct)-110001 ----Respondents For Petitioner(s) : Mr. Ayush Agarwal for Mr. Vedant Agrawal For Respondent(s) : Mr. Sandeep Pathak HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 28/07/2023 1. Learned counsel for the petitioner prays for withdrawal of the present writ petition as the final assessment order has been passed by the respondent. 2. Accordingly, present petition is dismissed as withdrawn as prayed for. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ AKG/Pooja/17 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/08/2023 at 05:13:28 PM) (Downloaded on 30/10/2026 at 09:44:05 AM)

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