RAM BABU GUPTA SON OF RAM KISHORE KHANDELWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/3000/2024HC RajasthanRJHC02015597202403 January 2025Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the instant petition with liberty to file a fresh one. The Court accordingly dismissed the petition as withdrawn, granting the liberty as prayed for. Any pending applications related to the petition were also dismissed. The reasoning for granting this liberty is not explicitly stated, but it implies the Court accepted the petitioner's request without delving into the merits of the original petition. No specific findings were made on the substantive issues that might have been raised in the writ petition.

What were the facts?

The petitioner, Ram Babu Gupta, filed a Civil Writ Petition No. 3000/2024 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Deputy Commissioner of Income Tax, Central Circle - 1, Jaipur. The petition challenged an order or action by the respondent, though the specific nature of the challenge and the assessment year(s) are not detailed in the provided text. The procedural history leading to this petition is not elaborated upon. The amount in dispute, if any, is also not mentioned.

What were the issues?

The primary issue before the High Court was whether the petitioner should be allowed to withdraw the instant petition with liberty to file a fresh one. The petitioner's counsel sought to withdraw the petition with liberty to file a fresh one. The respondent's counsel was present, but their arguments or contentions are not recorded in the provided judgment. No specific provisions of the Income Tax Act were named in relation to the arguments presented.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:244-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3000/2024 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle - 1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur ----Respondent For Petitioner(s) : Mr. Aditya Vijay For Respondent(s) : Mr. Siddharth Bapna with Mr. Meyhul Mittal HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 03/01/2025 1. Learned counsel for the petitioner seeks to withdraw the instant petition with liberty to file fresh one. 2. The petition is, accordingly, dismissed as withdrawn with liberty, as prayed for. Pending application, if any, also stands dismissed. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/8 Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/01/2025 at 03:45:18 PM) (Downloaded on 30/10/2026 at 09:40:38 AM)

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