SANDESH RATHI (HUF) vs. INCOME TAX OFFICER

CW/4522/2022HC RajasthanRJHC02021849202209 April 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) held that the petitioner's request to withdraw the writ petition with liberty to file it before the Principal Seat of the Court at Jodhpur was granted. Consequently, the writ petition was dismissed as withdrawn with the liberty as prayed for. The court did not decide any substantive issues related to the Income Tax Act. The operative direction was to dismiss the petition as withdrawn and grant liberty to refile it at the appropriate bench.

What were the facts?

The petitioner, Sandesh Rathi (HUF), through its Karta Shri Sandesh Rathi, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 1, Kalaburgi, Karnataka. The writ petition was filed challenging an order or action by the Income Tax Department. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file it before the Principal Seat of the Court at Jodhpur? (Question of procedure) Contentions: Assessee: The learned counsel for the petitioner sought to withdraw the writ petition with liberty to file the petition before the Principal Seat of this Court at Jodhpur. Revenue: No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:17163-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4522/2022 Sandesh Rathi (Huf), R/o 1, Saket, Balaji Chowk Sadar Bazaar, Gulabpura, 311021, Rajasthan, Through Karta Shri Sandesh Rathi, S/o Prahlad Rai Aged 45 Years, R/o 1, Saket, Balaji Chowk Sadar Bazaar, Gulabpura, 311021, Rajasthan. ----Petitioner Versus Income Tax Officer, Ward 1, Income Tax Office, Aayakar Bhawan, Sedam Road, Kalaburgi, Karnatatka, 585105. ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya Mr. Hemang Gargieya & Mr. Peeyush Ganguly For Respondent(s) : Mr. Anuroop Singhi HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 09/04/2024 1. Learned counsel for the petitioner seeks to withdraw the writ petition with liberty to file the petition before Principal Seat of this Court at Jodhpur. 2. The writ petition is dismissed as withdrawn with liberty, as prayed for. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/71 Powered by TCPDF (www.tcpdf.org) (Uploaded on 15/04/2024 at 02:35:23 PM) (Downloaded on 30/10/2026 at 09:41:30 AM)

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