PAWAN KUMAR JAIN S/O SHRI NATHU LAL JAIN vs. DEPUTY COMMISSIONER OF INCOME TAX

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CW/7008/2023HC RajasthanRJHC02034378202301 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, allowed the petitioner's request to withdraw the writ petitions. The Court dismissed the petitions as withdrawn with the liberty as prayed for by the petitioner. This means the Court did not decide the merits of the original petitions. The petitioner is now free to pursue alternative remedies available under the law, which may include filing fresh petitions or pursuing other statutory appeals or revisions, depending on the nature of the order passed under Section 147/148 and other applicable provisions of the Income Tax Act, 1961. The principle established is that a party can withdraw their petition with liberty to pursue other remedies when intervening events, such as the passing of a consequential order, render the original petition infructuous or necessitate a different course of action.

What were the facts?

The petitioner, Pawan Kumar Jain, filed three Civil Writ Petitions (Nos. 7130/2023, 7008/2023, and 7050/2023) before the Rajasthan High Court, Jaipur Bench. The respondents were the Deputy Commissioner of Income Tax, Central Circle-1, Jaipur, and the Principal Commissioner of Income Tax (Central), Jaipur. The petitions challenged certain actions or orders by the revenue authorities. During the pendency of these writ petitions, an order under Section 147/148 of the Income Tax Act, 1961, was passed by the revenue.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petitions filed before the High Court, given that an order under Section 147/148 of the Income Tax Act, 1961, has been passed during the pendency of the petitions? Assessee's Contention: The learned counsel for the petitioner sought permission to withdraw the petitions, stating that an order under Section 147/148 of the Income Tax Act, 1961, had been passed during the pendency of the petitions. The petitioner requested liberty to avail remedies in accordance with law, including filing fresh petitions if maintainable. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petitions. The revenue was represented by counsel, but their arguments on this specific point are not detailed.

Which sections of the Income-tax Act were involved?

Section 147,Section 148

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:27016-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7130/2023 Pawan Kumar Jain S/o Shri Nathu Lal Jain, Aged About 47 Years, R/o 13, Taru Chhaya Nagar, Tonk Road, Jaipur-302029 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur-302005 2. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondents Connected With D.B. Civil Writ Petition No. 7008/2023 Pawan Kumar Jain S/o Shri Nathu Lal Jain, Aged About 47 Years, R/o 13, Taru Chhaya Nagar, Tonk Road, Jaipur-302029 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur-302005 2. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondents D.B. Civil Writ Petition No. 7050/2023 Pawan Kumar Jain S/o Shri Nathu Lal Jain, Aged About 47 Years, R/o 13, Taru Chhaya Nagar, Tonk Road, Jaipur 302029. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Room No. 408, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur- 302005. 2. Principal Commissioner Of Income Tax (Central), New Central Revenue Building, Bhagwan Das Road, Jaipur,

[2024:RJ-JP:27016-DB] (2 of 2) [CW-7130/2023] Rajasthan 302005. ----Respondents For Petitioner(s) : Mr. Tanuj Agrawal, Adv. For Respondent(s) : Mr. Siddharth Bapna, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 01/07/2024 Learned counsel for the petitioner, in view of fact that during pendency of these petitions, order under Section 147/148 of the Income Tax Act, 1961 has been passed, seeks permission to withdraw these petitions with liberty to avail remedies in accordance with law including filing of fresh petitions, if maintainable. These petitions are dismissed as withdrawn with liberty as prayed. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J MADAN/HS/38-40

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