KAMAL KHANDELWAL (AY 2018-19) S/O SHRI AMBA PRASAD KHANDELWAL vs. DEPUTY COMMISSIONER OF INCOME TAX, OFFICE OF DEPUTY COMMISSIONER OF INCOME TAX

CW/1661/2025HC RajasthanRJHC02008229202508 April 2025Bench: MANINDRA MOHAN SHRIVASTAVA,ANAND SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the Civil Writ Petition. The Court held that the petition is accordingly dismissed as withdrawn. Liberty was granted to the petitioner to file a proper petition. Any pending applications, if any, were also dismissed as a consequence of the withdrawal of the main petition. The operative direction was to dismiss the petition as withdrawn with liberty.

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 2018-19. The respondents were the Deputy Commissioner of Income Tax, Central Circle 4, and the Director General of Income Tax (Investigation). The petitioner sought to withdraw the instant petition with liberty to file a proper petition. The High Court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the Civil Writ Petition with liberty to file a proper petition? (Question of procedure) Assessee's Contention: The learned counsel for the petitioner sought to withdraw the instant petition with liberty to file a proper petition. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:15572-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1661/2025 Kamal Khandelwal (Ay 2018-19) 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/266 Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/04/2025 at 03:39:20 PM) (Downloaded on 30/10/2026 at 09:39:37 AM)

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