KAMAL KHANDELWAL (AY 2017-18) S/O SHRI AMBA PRASAD KHANDELWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/1639/2025HC RajasthanRJHC02008231202508 April 2025Bench: MANINDRA MOHAN SHRIVASTAVA,ANAND SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Court allowed the petitioner's request to withdraw the instant petition with liberty to file a proper petition. Consequently, the petition was dismissed as withdrawn with the aforesaid liberty. Any pending applications in the matter were also dismissed as infructuous. The judgment does not delve into any substantive issues of income tax law, as the matter was disposed of on procedural grounds.

What were the facts?

The petitioner, Kamal Khandelwal, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed for the assessment year 2017-18. The respondents were the Deputy Commissioner of Income Tax and the Director General of Income Tax (Investigation). The petitioner sought to withdraw the instant petition with liberty to file a proper petition. The Court considered this request.

What were the issues?

1. Whether the petitioner is entitled to withdraw the Civil Writ Petition with liberty to file a proper petition? (Question of procedure) The petitioner's counsel sought to withdraw the petition with liberty to file a proper petition. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:15570-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1639/2025 Kamal Khandelwal (Ay 2017-18) S/o Shri Amba Prasad Khandelwal, Aged About 45 Years, R/o D-86, Pawan Path, Opposite Gurudwara, Vaishali Nagar, Jaipur, Rajasthan - 302021. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Office Of Deputy Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan - 302005. 2. Director General Of Income Tax (Investigation), 2Nd Floor, Ncr Building, Statue Circle, Jaipur, Rajasthan - 302005. ----Respondents For Petitioner(s) : Ms. Pratyushi Mehta on behalf of Mr. Vedant Agarwal For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANAND SHARMA Order 08/04/2025 1. Learned counsel for the petitioner seeks to withdraw the instant petition with liberty to file proper petition. 2. The petition is, accordingly, dismissed as withdrawn with liberty aforesaid. Pending application, if any, also stands dismissed. (ANAND SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/264 Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/04/2025 at 03:37:31 PM) (Downloaded on 30/10/2026 at 09:39:40 AM)

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