M/S RADIANT DIGITEK NETWORK LTD AND OTHERS vs. COMMISSIONER OF INCOME TAX, (TDS)

CW/1669/2025HC RajasthanRJHC02106074202408 April 2025Bench: MANINDRA MOHAN SHRIVASTAVA,ANAND SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court in this case) held that the petitioner's request to withdraw the instant petition with liberty to file a proper petition is granted. Consequently, the petition is dismissed as withdrawn with the liberty granted. Any pending applications are also dismissed. The reasoning is based on the petitioner's explicit request for withdrawal and the court's discretion to allow such withdrawal with liberty, especially when a proper petition is intended to be filed. The operative direction is the dismissal of the petition as withdrawn with liberty.

What were the facts?

The petitioner, M/s Radiant Digitek Network Ltd and others, through its authorized representative, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Commissioner of Income Tax (TDS), Jaipur. The petition was filed challenging an order or action by the revenue. The procedural history indicates that the matter was listed before a Division Bench comprising the Chief Justice and another judge. The petitioner's counsel sought to withdraw the petition.

What were the issues?

1. Whether the petitioner is entitled to withdraw the instant petition with liberty to file a proper petition? (Question of procedure) Contentions: Assessee: The petitioner sought to withdraw the petition with liberty to file a proper petition. Revenue: No arguments were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:15567-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1669/2025 M/s Radiant Digitek Network Ltd And Others, Having Its Registered Office At G-247, Road No. 5 Indraprastha Industrial Area, Kota, Kota, Rajasthan, India, 324005 Through Its Authorised Representative Mr. Rajesh Mehru S/o Mr. Dharmchand Mehru, Resident Of 2761/ii, Gurdev Nagar, Ludhiana 141001 Punjab. ----Petitioner Versus Commissioner Of Income Tax, (Tds), Jaipur, Central Revenue Building, Statute Circle, Janpat, Jaipur. ----Respondent For Petitioner(s) : Mr. Ayush Gupta on behalf of Mr. Mahendra Gargieya 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/268 Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/04/2025 at 03:40:29 PM) (Downloaded on 30/10/2026 at 09:39:28 AM)

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