VINOD SINGH S/O LET. RAM GOPAL SINGH vs. INCOME TAX OFFICER

CW/663/2023HC RajasthanRJHC02000913202304 April 2025Bench: MANINDRA MOHAN SHRIVASTAVA,ANAND SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the writ petition. The Court dismissed the writ petition as withdrawn. Importantly, the Court granted liberty to the petitioner to avail the AMNESTY Scheme, as prayed for. The reasoning for allowing the withdrawal is based on the submission made in the application. No specific findings on the merits of the original dispute were made, as the petition was withdrawn. The principle that can be cited is that courts may permit withdrawal of petitions upon application and grant liberty to pursue alternative remedies like amnesty schemes, provided no prejudice is caused and the law permits.

What were the facts?

The petitioner, Vinod Singh, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an order or action by the Income Tax Officer, Ward 5(1), Jaipur. The specific assessment year(s) and the nature of the dispute are not detailed in the provided text. The procedural history relevant to this judgment is the filing of an application by the petitioner for withdrawal of the writ petition, bearing application number 1/2025.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition? (Question of procedure) Assessee's Contention: The petitioner sought to withdraw the writ petition. The judgment does not explicitly state the grounds for withdrawal but refers to a submission made in the application for withdrawal. The petitioner also prayed for liberty to avail the AMNESTY Scheme. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition. However, the revenue was represented by counsel.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:15281-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 663/2023 Vinod Singh S/o Let. Ram Gopal Singh, P. No. 13-14, Om Colony, Delhi By Pass, Jai Singh Pura, Khore, Jaipur 302002 ----Petitioner Versus Income Tax Officer, Ward 5(1), Ncr Building, Bhagwan Dass Road, C Scheme, Ashok Nagar, Statue Circle, Jaipur, Rajasthan 302005 ----Respondent For Petitioner(s) : Mr. Yogesh Kumar Sharma For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANAND SHARMA Order 04/04/2025 1. Heard on application (No.1/2025) for withdrawal of the writ petition. 2. In view of the submission made therein, the application is allowed. The writ petition is dismissed as withdrawn with liberty to avail AMNESTY Scheme, as prayed for. (ANAND SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ RAJAT/PCG/19 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/04/2025 at 06:35:54 PM) (Downloaded on 30/10/2026 at 09:39:51 AM)

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