URBAN IMPROVEMENT TRUST, KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/9296/2019HC RajasthanRJHC02046404201929 January 2025Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The Court's decision was to dismiss the writ petition as withdrawn. No findings on the substantive issues that might have been raised in the writ petition were made, as the case was disposed of on the procedural ground of withdrawal. The operative direction was the dismissal of the writ petition as withdrawn. No issues were left undecided; the entire petition was withdrawn.

What were the facts?

The petitioner, Urban Improvement Trust, Kota, through its authorized signatory, filed a Civil Writ Petition No. 9296/2019 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Deputy Commissioner of Income Tax, Exemptions Circle, Jaipur, and the Central Board of Direct Taxes. The writ petition was filed challenging an order or action by the revenue authorities. The procedural history indicates that the matter reached the High Court, and on January 29, 2025, the petitioner sought permission to withdraw the petition.

What were the issues?

The primary issue before the High Court was whether the petitioner should be granted permission to withdraw the writ petition. The petitioner, through its learned counsel, sought permission to withdraw the writ petition. The revenue authorities were respondents in the petition. No specific arguments from either side regarding the merits of the original challenge are recorded, as the matter was disposed of on the petitioner's request for withdrawal. The question was purely procedural: whether to allow the withdrawal.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:4069-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9296/2019 Urban Improvement Trust, Kota, Urban Improvement Trust Building, Cad Circle, Kota (Rajasthan) Through Its Authorised Signatory Parmanand Goyal. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Exemptions Circle, Room No. 308A, 3Rd Floor, Kailash Heights, Lal Kothi, Tonk Road, Jaipur 302005. 2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Delhi-110001. ----Respondents For Petitioner(s) : Mr.Wilson Joy, Adv. for Mr.Sanjay Jhanwar, Sr. Adv. For Respondent(s) : Mr.Shantanu Sharma, Adv. with Mr.Aditya Doda, Adv. Mr.Parth Vashishtha, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 29/01/2025 Learned counsel for petitioner seeks permission to withdraw the writ petition. The writ petition is dismissed as withdrawn. (SHUBHA MEHTA), J (AVNEESH JHINGAN), J Himanshu Soni/50 Powered by TCPDF (www.tcpdf.org) (Uploaded on 04/02/2025 at 10:49:03 AM) (Downloaded on 30/10/2026 at 09:40:34 AM)

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