NISHA JAIN W/O SHRI PRITESH JAIN vs. INCOME TAX OFFICER

CW/4282/2022HC Rajasthan2023:RJ-JP:18685-DB23 August 2023Bench: AUGUSTINE GEORGE MASIH, SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the petitioner's prayer for withdrawal of the writ petition on the grounds that it had become infructuous. The Tribunal accepted this prayer. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of any underlying tax dispute. The operative direction was to dismiss the petition as prayed for by the petitioner. Any pending applications related to the writ petition were also disposed of.

What were the facts?

The petitioner, Nisha Jain, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(2), Guwahati, and the Additional Commissioner of Income-Tax, Range 06, Jaipur. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner subsequently prayed for the withdrawal of the writ petition, stating it had become infructuous. The amount in dispute is not mentioned.

What were the issues?

The primary issue before the High Court was whether the writ petition, as filed by the petitioner, should be allowed to be withdrawn. The petitioner's counsel argued that the writ petition had become infructuous, implying that the relief sought or the underlying dispute had been resolved or rendered moot. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act or case law were cited in relation to the core dispute, as the matter was decided on the procedural request for withdrawal.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:18685-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4282/2022 Nisha Jain W/o Shri Pritesh Jain, Aged About 38 Years, 177, Gayatri Nagar B, Maharani Farm, Durgapura, Jaipur 302018 ----Petitioner Versus 1. Income Tax Officer, Ward 1(2), Aayakar Bhawan, Christian Basti, G.S. Road, Guwahati 781005 2. Additional Commissioner Of Income-Tax, Range 06, New C.R. Building, Statue Circle, Bhagwan Dass Road, Jaipur. ----Respondents For Petitioner(s) : Mr. Dileep Shivpuri For Respondent(s) : Mr. Sandeep Pathak HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 23/08/2023 1. Learned counsel for the petitioner prays for withdrawal of the present writ petition as the same has been rendered infructuous. 2. Accordingly, the writ petition is dismissed as withdrawn, as prayed for. 3. Pending applications, if any, stand disposed of. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/54-D Powered by TCPDF (www.tcpdf.org) (Uploaded on 25/08/2023 at 02:54:14 PM) (Downloaded on 30/10/2026 at 10:27:34 AM)

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