MANISH KHUNTETA S/O LATE SHRI KAMLESH KHUNTETA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

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CW/17862/2024HC RajasthanRJHC02098593202420 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the petitioner's request to withdraw the writ petition with liberty to avail remedies in accordance with law should be granted. Consequently, the writ petition was dismissed as withdrawn. The court explicitly granted the liberty as prayed for by the petitioner. This means the petitioner can pursue other legal avenues available to them without prejudice from this withdrawn petition. The specific remedies available or the merits of the original challenge were not adjudicated upon.

What were the facts?

The petitioner, Manish Khunteta, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Principal Commissioner of Income Tax (Central), Rajasthan, and the Assistant Commissioner of Income Tax, Central Circle-4. The writ petition was filed challenging an order or action by the revenue authorities. The procedural history indicates that the petitioner sought permission to withdraw the writ petition. The court considered this request and passed an order on March 20, 2025.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to avail remedies in accordance with law? Assessee's Contention: The petitioner, through their counsel, sought permission to withdraw the writ petition. Revenue's Contention: The judgment records no specific argument from the revenue's side regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:12889-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17862/2024 Manish Khunteta S/o Late Shri Kamlesh Khunteta, Aged About 54 Years, G-58-59, Tarun Path, Shyam Nagar, Ajmer Road, Jaipur-302019-Rajasthan ----Petitioner Versus 1. Principal Commissioner Of Income Tax (Central), Rajasthan, Income Tax Department, Room No-402, 4Th Floor, Jeevan Nidhi-2, Bhawani Singh Road, Ambedkar Circle, Jaipur 2. Assitant Commissioner Of Income Tax, Central Circle-4, Income Tax Department, 4Th Floor, Jeevan Nidhi-2, Bhawani Singh Road, Ambedkar Circle, Jaipur ----Respondents For Petitioner(s) : Mr.Nitin Jain, Adv. with Mr.Vaibhav Pareek, Adv. For Respondent(s) : Mr.Siddharth Bapna, Adv. with Mr.Meyhul Mittal, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 20/03/2025 1. Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to avail remedies in accordance with law. 2. The writ petition is dismissed as withdrawn with liberty as prayed for. (MANEESH SHARMA), J (AVNEESH JHINGAN), J Himanshu Soni/16 Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/03/2025 at 12:58:03 PM) (Downloaded on 30/10/2026 at 09:40:05 AM)

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