M/S RAJASTHAN GUM PRIVATE LTD. vs. ASSISTANT COMM. OF INCOME TAX, JODHPUR

CW/6335/2022HC RajasthanRJHC01028042202212 May 2022Author: MANINDRA MOHAN SHRIVASTAVA,FARJAND ALI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the learned counsel for the petitioners to withdraw the writ petitions. The court granted liberty to the petitioners to revive the same in case an adverse order is passed by the Department in the pending proceedings. Consequently, the petitions were dismissed as withdrawn, with the aforesaid liberty granted. The court did not decide on the merits of any underlying tax dispute, as the petitions were withdrawn at the procedural stage. The ratio decidendi is that courts may permit withdrawal of writ petitions with liberty to refile if future adverse orders are anticipated, provided the revenue does not object or the court deems it appropriate.

What were the facts?

These are two connected Civil Writ Petitions filed before the Rajasthan High Court at Jodhpur. In Writ Petition No. 6381/2022, the petitioner is Hemant Gokhru, and the respondents are the Union of India, Central Board of Direct Taxes, and the Income Tax Officer, Ward-1, Bhilwara. In Writ Petition No. 6335/2022, the petitioner is M/s Rajasthan Gums Private Ltd., and the respondents are the Assistant Commissioner of Income Tax, Jodhpur, and the Principal Commissioner of Income Tax, Jodhpur. The judgment does not specify the assessment years or the specific orders/actions under challenge, nor does it mention any amounts in dispute. The procedural history is limited to the filing of these writ petitions.

What were the issues?

The primary issue before the High Court was whether to grant the petitioners' request to withdraw their respective writ petitions. The petitioners, represented by their counsel, sought permission to withdraw the petitions with liberty to revive them if an adverse order was passed by the Department in pending proceedings. The revenue department, represented by Mr. K.K. Bissa, did not record any specific arguments against this request in the judgment. The court had to decide whether to allow this withdrawal with the stipulated liberty.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6381/2022 Hemant Gokhru S/o Phool Chand Gokhru, Aged About 65 Years, R/o 93 Panchwati, Udaipur - 313001, Rajasthan. ----Petitioner Versus

Union Of India, Through The Joint Secretary, Ministry Of Finance, Department Of Revenue, Govt Of India, New Delhi.

Central Board Of Direct Taxes, Through Its Chairman, Department Of Revenue, Govt. Of India, New Delhi.

The Income Tax Officer, Ward-1, Bhilwara, (Raj). ----Respondents Connected With D.B. Civil Writ Petition No. 6335/2022 M/s Rajasthan Gums Private Ltd., through its Director Shri Satya Narayan Dhoot having Aged 71 Years Having Registered Office At E-8-9, G-234 To 236 And Sp-6 Agro Food Park, Boranada, Jodhpur (Rajasthan). ----Petitioner Versus

Assistant Commissioner of Income Tax, Jodhpur, Circle-1, Aayakar Bhawan, Paota C Road Jodhpur (Rajasthan) - 342010

Principal Commissioner of Income Tax, Aayakar Bhawan, Paota C Road Jodhpur (Rajasthan) 342010 ----Respondents For Petitioner(s) : Mr. Prateek Gattani Mr. Priyansh Arora For Respondent(s) : Mr. K.K. Bissa, for the respondent- Department

(2 of 2) [CW-6381/2022] HON'BLE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE FARJAND ALI Order 12/05/2022 Learned counsel for the petitioners seek permission to withdraw these petitions with liberty to revive the same in case an adverse order is passed by the Department in the pending proceedings. Permission granted. The petitions are dismissed as withdrawn with aforesaid liberty. (FARJAND ALI),J (MANINDRA MOHAN SHRIVASTAVA),ACJ 5-6 Ravi Kh/-

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