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RAJIV SHAKDHER, GIRISH KATHPALIA
Vijay Sagar – Appellant
Versus
Income Tax Officer Circle 52(1) – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM No.39136/2023
1. Allowed, subject to just exceptions.
CM No. 39135/2023
2. This is an application filed seeking recall of order dated 30.05.2023.
3. A perusal of the order would show that the petitioner's counsel, i.e., Ms Mitika Choudhary, had made a submission before the Court that she has instruction to withdraw the writ petition, as the assessment order has been passed.
4. Since liberty was sought to take recourse to an appropriate remedy as per law, leeway in that behalf was granted.
5. It is not disputed by Ms Choudhary that since the order dated 30.05.2023 being passed, a statutory appeal has been preferred.
6. In our view, this application is completely without merit.
7. The same is, accordingly, dismissed.
8. Parties will act based on the digitally signed copy of the order.
The court's decision was influenced by the fact that a statutory appeal had been preferred after the order was passed, leading to the dismissal of the application seeking recall of the order.
The court has the discretion to dismiss an application for recall of an order if it is found to be without merit.
An application for recall of order may be dismissed if found to be without merit and if an appropriate remedy has already been sought.
The primary prayer in both recall applications was substantially the recall of the order dated December 6, 2018, and the Court rejected the second recall application on the ground of constructive res....
The court allows a petitioner to withdraw a writ petition for filing a fresh challenge against an earlier order.
When there is an alternate remedy available, judicial prudence demands that court refrains from exercising its jurisdiction under constitutional provisions.
The court's decision was based on the conclusion that the inquiry proceedings had been concluded and penalty imposed on the respondent, leading to the disposal of the writ petition with liberty to th....
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