DIPENDRA SINGH SAJWAN S/O RUKAM SINGH SAJWAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1 (PCIT-1)

PDF · subscribers
CW/20231/2023HC RajasthanRJHC02103275202329 February 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned counsel for the petitioner sought to withdraw the writ petition. This request was made in view of an objection raised by the respondents. The petitioner specifically requested liberty to file a fresh writ petition at the Principal Seat of the Court at Jodhpur. The Court considered this request and granted the liberty as prayed for. Therefore, the writ petition was dismissed as withdrawn. No decision was made on the merits of the case.

What were the facts?

The petitioner, Dipendra Singh Sajwan, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Principal Commissioner of Income Tax-1 and the Income Tax Officer, both from Jodhpur. The writ petition was filed against an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed, other than the filing of the writ petition itself.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh writ petition at the Principal Seat of the Court at Jodhpur, in light of objections raised by the respondents. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the writ petition with liberty to file a fresh writ petition at the Principal Seat of this Court at Jodhpur, in view of the objection raised by the respondents. Revenue's Contention: The respondents raised an objection, which prompted the petitioner's request for withdrawal. The specific nature of this objection is not recorded.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:10446-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 20231/2023 Dipendra Singh Sajwan S/o Rukam Singh Sajwan, Aged About 38 Years, R/o 75A Rail Nagar, Shyam Nagar, Jaipur, Rajasthan (Pin - 302019). ----Petitioner Versus 1. Principal Commissioner of Income Tax-1 (PCIT-1), Income Tax Department, Jodhpur (Rajasthan). 2. Income Tax Officer (ITO), Ward No. 1(2), Income Tax Department, Jodhpur (Rajasthan). ----Respondents For Petitioner : Mr. Rohitash Kumar Saini Advocate. For Respondents : Mr. Anuroop Singhi Advocate with Mr. N.S. Bhati Advocate and Mr. Aditya Khandelwal Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 29/02/2024 1. In view of the objection raised by the respondents, learned counsel for the petitioner seeks to withdraw the writ petition with liberty to file writ petition at Principal Seat of this Court at Jodhpur. 2. Writ petition is dismissed as withdrawn with liberty, as prayed for. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI /12 Powered by TCPDF (www.tcpdf.org) (Uploaded on 01/03/2024 at 06:38:09 PM) (Downloaded on 30/10/2026 at 09:43:49 AM)

Recent GST High Court judgments

Search GST case law →