DEVENDRA CHANDANMAL JAIN vs. ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, NASHIK

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WP/15616/2023HC BombayHCBM01040284202322 January 2024Bench: HON'BLE SHRI JUSTICE K.R. SHRIRAM,HON'BLE JUSTICE DR. NEELA KEDAR GOKHALE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the petitions. The Court observed that Mr. Naniwadekar, representing the petitioner, sought leave to withdraw the petitions. Consequently, the Court ordered that the petitions be dismissed as withdrawn. No decision was made on the merits of the case, as the petitions were withdrawn by the petitioner. The specific reasons for withdrawal were not elaborated upon in the order. The operative direction was the dismissal of the petitions.

What were the facts?

The petitioner, Devendra Chandanmal Jain, filed three writ petitions (Nos. 15616, 15617, and 15618 of 2023) before the Bombay High Court. The respondents were the Assistant/Deputy Commissioner of Income Tax, Central Circle 2, and another. The petitions challenged an order or action by the revenue authorities. The specific assessment years and the amount in dispute were not recorded in the judgment. The procedural history leading to these petitions was not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner should be granted leave to withdraw the writ petitions. Assessee's contention: Mr. Mihir Naniwadekar, on behalf of the petitioner, sought leave to withdraw the petitions. Revenue's contention: Mr. Ajeet Manwani, along with Ms. Samiksha Kanani, appeared for the respondents – Revenue. The judgment does not record any specific contention or argument from the revenue's side regarding the withdrawal, other than their appearance.

AI-generated summary — verify with the full judgment below

1/1 443.WP-15616-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.15616 OF 2023 WITH WRIT PETITION NO.15617 OF 2023 WITH WRIT PETITION NO.15618 OF 2023 Devendra Chandanmal Jain ….Petitioner V/s. The Assistant/Deputy Commissioner of Income Tax, Central Circle 2 and Anr. ....Respondents ---- Mr. Mihir Naniwadekar i/b. Mr. Smit Shah for petitioner. Mr. Ajeet Manwani a/w. Ms. Samiksha Kanani for respondents – Revenue. ---- CORAM : K. R. SHRIRAM & DR. NEELA GOKHALE, JJ.

DATED : 23rd JANUARY 2024 P.C. : WRIT PETITION NO.15616 OF 2023 WITH WRIT PETITION NO.15617 OF 2023 WITH WRIT PETITION NO.15618 OF 2023 1 Mr. Naniwadekar seeks leave to withdraw the petitions. 2 Petitions dismissed as withdrawn. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.) Gauri Gaekwad GAURI AMIT GAEKWAD Digitally signed by GAURI AMIT GAEKWAD Date: 2024.01.24 10:57:59 +0530

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