PRITESH SHARMA, S/O SHRI OMPRAKASH SHARMA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

CW/19995/2026HC Rajasthan2026:RJ-JP:43779-DB28 October 2026Bench: SANJAY K. AGRAWAL, SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the petitioner was permitted to withdraw the Civil Writ Petition. The reasoning was based on the explicit request made by the petitioner's counsel after some initial arguments. The operative direction was to dismiss the petition as withdrawn. The Tribunal made it clear that the withdrawal would not cause any prejudice to the petitioner. No specific issue was left undecided as the matter was disposed of on the petitioner's request. The ratio decidendi is that a petitioner has the right to withdraw their petition, and such withdrawal, when granted by the court, does not preclude them from pursuing other remedies or create prejudice, unless specifically ordered otherwise.

What were the facts?

The petitioner, Pritesh Sharma, 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), Jaipur, and the Deputy Commissioner of Income Tax, Central Circle-1, Jaipur. The petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. After some arguments, the petitioner's counsel sought to withdraw the petition.

What were the issues?

1. Whether the petitioner is entitled to withdraw the Civil Writ Petition. (Mixed question of law and fact, concerning procedural rights and the court's discretion). Assessee's Contention: The learned counsel for the petitioner, Mr. Ashish Sharma, argued for some time and then sought to withdraw the instant petition. Revenue's Contention: No specific arguments were recorded for the respondents. However, the court proceeded to pass an order based on the petitioner's request.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:43779-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19995/2026 CNR: RJHC020859542026 | URN: CW / 41761U / 2026 Pritesh Sharma, S/o Shri Omprakash Sharma, Resident Of C-14, Panchsheel Colony, Ajmer Road, Jaipur-302019, Rajasthan. ----Petitioner Versus 1. The Principal Commissioner Of Income Tax (Central), Jaipur, Having Office At LIC Building, Ambedkar Circle, Jaipur, Rajasthan-302005. 2. The Deputy Commissioner Of Income Tax, Central Circle- 1, Jaipur, Having Office At Room No. 408, 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur- 302005, Rajasthan. ----Respondents For Petitioner(s) : Mr. Ashish Sharma For Respondent(s) : Ms. Tanushka Saxena on behalf of Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE SAMEER JAIN Order 28/10/2026 1. After arguing for some time, learned counsel for the petitioner wants to withdraw the instant petition. 2. The petition is accordingly dismissed as withdrawn. 3. However, it is made clear that on the ground of such withdrawal, no prejudice would be caused. 4. Pending application(s), if any, stands disposed of. (SAMEER JAIN),J (SANJAY K. AGRAWAL),CJ 7-Naval Kishore/Amit Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/10/2026 at 06:27:44 PM) (Downloaded on 30/10/2026 at 10:22:02 AM)

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