RAMESHWARAM ENTERPRISES vs. INCOME TAX OFFICER, WARD 1(3)

CW/3238/2023HC RajasthanRJHC02014692202331 July 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon the submission of the petitioner's counsel that the return of income had been accepted and the petitioner did not wish to press the petition, dismissed the writ petition as withdrawn. The Court granted liberty to the petitioner to approach the Court again in case any eventuality arises. No decision was made on the merits of any substantive issue related to the income tax assessment or the challenge to the revenue's action. The operative direction was to dismiss the petition as withdrawn with liberty to refile.

What were the facts?

The petitioner, Rameshwaram Enterprises, through its partner Shri Harish Kumar, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(3), Jaipur; the Principal Commissioner of Income Tax-1, Jaipur; and the Central Board of Direct Taxes. The assessment year(s) are not specified. The writ petition was filed challenging an order or action by the revenue, the specifics of which are not detailed. The procedural history is limited to the filing of the writ petition.

What were the issues?

The primary issue before the Tribunal was whether the writ petition should be pressed by the petitioner. The petitioner's counsel submitted that as the return of income submitted by the petitioner has been accepted, the petitioner does not wish to press the petition at this stage. The revenue's contentions are not recorded in the judgment. The question of law or mixed law and fact, and the specific provisions of the Income Tax Act, 1961, that would have been relevant if the petition were pressed, are not discussed as the matter was withdrawn.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:15850-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.3238/2023 Rameshwaram Enterprises, Having Its Address At 357, Shri Gopal Nagar, Gopalpura Byepass, Jaipur 302018 Through Its Partner Shri Harish Kumar. ----Petitioner Versus 1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005. 2. Principal Commissioner Of Income Tax-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur. 3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka, Advocate For Respondent(s) : Mr. N.S. Bhati, Advocate for Mr. Anuroop Singhi, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 31/07/2023 Learned counsel for the petitioner, at the outset, would submit that as the return of income submitted by the petitioner, has been accepted, the petitioner does not wish to press this petition at this stage. The writ petition is dismissed as withdrawn with liberty to approach the Court in case eventuality so arises. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J Karan/9 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/08/2023 at 10:38:50 AM) (Downloaded on 30/10/2026 at 09:44:02 AM)

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