M/S MANGALA PRODUCT PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/3835/2023HC RajasthanRJHC02017443202325 February 2025Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to raise all their pleas before the assessing officer at an appropriate stage. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of the case, as the petition was disposed of based on the petitioner's request for withdrawal. The ratio decidendi is that a party can withdraw a writ petition with liberty to pursue remedies before the original authority, provided such liberty is granted by the court.

What were the facts?

The petitioner, M/s Mangala Product Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was for Assessment Year 2017-18 and was directed against the Assistant Commissioner of Income Tax, Circle 4, Jaipur, and the Union of India through the Secretary, Central Board of Direct Taxes. The specific order or action under challenge is not detailed in the provided text. The procedural history indicates that the petitioner sought permission to withdraw the writ petition.

What were the issues?

The primary issue before the Tribunal was whether the petitioner should be granted permission to withdraw the writ petition. The petitioner's contention was that they wished to withdraw the petition with liberty to raise all pleas before the assessing officer at an appropriate stage. The judgment does not record any specific arguments from the revenue's side regarding the withdrawal, other than the court's disposition of the petitioner's request.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:8448-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3835/2023 M/s Mangala Product Private Limited, (A.y. 2017-18) Having Its Registered Office At B-234, Road No. 9, Vki Area, Jaipur, Rajasthan - 302013 - Through Mr. Ravi Agarwal, Its Authorized Person. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 4, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005. 2. Union Of India, Through Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct) - 110001. ----Respondents For Petitioner(s) : Mr.Vedant Agrawal, Adv. For Respondent(s) : Mr.Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 25/02/2025 1. Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to raise all the pleas before the assessing officer at an appropriate stage. 2. The writ petition is dismissed as withdrawn with liberty as prayed for. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Himanshu Soni/25 Powered by TCPDF (www.tcpdf.org) (Uploaded on 03/03/2025 at 11:55:48 AM) (Downloaded on 30/10/2026 at 09:40:13 AM)

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