GULAB CHAND AGARWAL vs. INCOME TAX OFFICER

CW/4838/2022HC RajasthanRJHC02024318202224 February 2025Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petitions. The court held that the writ petitions were dismissed as withdrawn. The court granted the petitioner liberty to raise all the issues that were raised in the writ petitions before the appellate authority. No specific findings were made on the merits of the case as the petitions were withdrawn. The operative direction was the dismissal of the writ petitions as withdrawn with liberty to pursue the appellate remedy.

What were the facts?

The petitioner, Gulab Chand Agarwal, filed two writ petitions before the Rajasthan High Court, Bench at Jaipur, concerning assessment years 2014-15 and 2013-14. The petitions challenged orders or actions by the Income Tax Officer, Ward - Neem Ka Thana, and the Union of India through the Secretary, Central Board of Direct Taxes. The specific nature of the orders or actions under challenge and the amounts in dispute are not detailed in the provided text. The procedural history indicates that these writ petitions were pending before the High Court.

What were the issues?

The primary issue was whether the petitioner should be permitted to withdraw the writ petitions. The petitioner's counsel sought permission to withdraw the writ petitions on the grounds that the petitioner had availed the remedy of appeal during the pendency of the writ petitions. The petitioner further requested liberty to raise all issues previously raised in the writ petitions before the appellate authority. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:8144-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4838/2022 Gulab Chand Agarwal, (A.y. 2014-15) S/o Shri Ram Gopal Agarwal, Aged About 50 Years, R/o Khandela, Ranipura Mohalla, Sikar, Rajasthan - 332709. ----Petitioner Versus 1. Income Tax Officer, Ward - Neem Ka Thana, Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Neem Ka Thana, Sikar, Rajasthan - 332713 2. Union Of India, Though Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct)-110001 ----Respondents Connected With D.B. Civil Writ Petition No. 4839/2022 Gulab Chand Agarwal, Aged About 50 Years, (A.y. 2013-14) S/o Shri Ram Gopal Agarwal, R/o Khandela, Ranipura Mohalla, Sikar, Rajasthan - 332709. ----Petitioner Versus 1. Income Tax Officer, Ward - Neem Ka Thana, Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Neem Ka Thana, Sikar, Rajasthan - 332713 2. Union Of India, Though 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 Agarwal, Adv. For Respondent(s) : Mr.Sandeep Pathak, Adv. with Mr.Akshat Sharma, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 24/02/2025 1. Learned counsel for the petitioner submits that in view of the fact that the petitioner during pendency of the writ petitions has availed remedy of appeal, seeks permission to withdraw the writ (Uploaded on 03/03/2025 at 10:02:21 AM) (Downloaded on 30/10/2026 at 09:40:16 AM)

[2025:RJ-JP:8144-DB] (2 of 2) [CW-4838/2022] petitions with liberty to raise all the issues raised in these petitions before the appellate authority. 2. The writ petitions are dismissed as withdrawn with liberty as prayed for. (PRAMIL KUMAR MATHUR), J (AVNEESH JHINGAN), J Himanshu Soni/32-33 Powered by TCPDF (www.tcpdf.org) (Uploaded on 03/03/2025 at 10:02:21 AM) (Downloaded on 30/10/2026 at 09:40:16 AM)

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