Patna High Court
Naresh SinghversusThe Union of India
- Decided
- Disposal
- WITHDRAWN
Holding
The writ petition is dismissed as withdrawn, with liberty to file a fresh writ application containing complete facts and documents.
Summary
Naresh Singh filed a writ petition in the Patna High Court challenging actions of the Union of India and Income Tax officials. The Court observed that the petition lacked a complete factual narration and proper pleadings. The petitioner sought permission to withdraw the writ and re‑file a properly framed application. The Income Tax Department raised no objection to the withdrawal. The Court granted permission to withdraw, dismissed the petition as withdrawn, and allowed the petitioner liberty to file a fresh writ petition with complete facts and documents, leaving all contentions open for future consideration.
Issues considered
- Whether a writ petition lacking complete facts and pleadings can be dismissed for procedural deficiency
- Whether the Court can permit the petitioner to withdraw the writ and re‑file a fresh petition
Subjects
- writ jurisdiction
- withdrawal of petition
- income tax
- procedural deficiency
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.438 of 2026
======================================================
Naresh Singh Son of Late Rambahadur Singh Resident of Village- Icharua,
Ward No.- 12, P.O.- Amba, P.S.- Alauli, District- Khagaria, Bihar- 848203.
... ... Petitioner
Versus
1. The Union of India through its Principal Secretary Finance Department of
India, New Delhi
2. The Chief Income Tax Commissioner, Patna.
3. The Income Tax Commissioner, Patna.
4. The Income Tax Officer, ITO Ward No.- 5 (1), Patna.
... ... Respondents
======================================================
Appearance :
For the Petitioner/s : Mr. Jitendra Kumar Giri, Advocate
For the Respondents : Mrs. Archana Sinha, Sr. Advocate, Sr. SC
: Ms. Shilpi Keshri, Advocate
: Mr. Alok Kumar, Advocate
: Ms. Swarna Ray, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
and
HONOURABLE JUSTICE SMT. SONI SHRIVASTAVA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
2 21-04-2026 Heard learned counsel for the petitioner and learned
Senior Standing Counsel for the Income Tax Department.
2. Considering that the writ application is not
incorporating complete facts and pleadings on certain aspect of
the matter, learned counsel for the petitioner seeks permission to
withdraw this writ application with liberty to file a duly framed
writ application giving complete narration of facts supported by
the documents.
3. Learned Senior Standing Counsel for the Income
Tax Department has no objection to the same.
Patna High Court CWJC No.438 of 2026(2) dt.21-04-2026
2/2
4. Permission is granted.
5. Accordingly, this writ petition is dismissed as
withdrawn but with liberty to the petitioner to file a fresh writ
application, if so advised, giving complete facts and documents.
All contentions are left open.
(Rajeev Ranjan Prasad, J)
(Soni Shrivastava, J)
anand/-
U
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