Ajay Kumar Agarwal v. Income Tax Department through ACIT, Central Circle, Jamshedpur & Anr.

1. FACTS OF THE CASE

Ajay Kumar Agarwal’s counsel sought withdrawal of WP(T) 7209/2025 with liberty to file an appeal. Respondents accepted notice and waived service; the request was not opposed.

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2. DISCUSSION BY THE COURT

The Court regarded the request as innocuous and accepted it. The source gives no assessment year, amount, appellate deadline or decision on the underlying tax dispute.

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3. JUDICIAL DECISION

The writ petition was dismissed as withdrawn with liberty to file an appeal.

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4. OUTCOME

Procedural liberty to pursue an appeal; no merits relief or recovery protection was ordered.

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5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Liberty preserves a procedural route

The express permission is to file an appeal. It does not determine admissibility, condone delay, waive a deposit requirement or decide the merits of that appeal.

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Withdrawal was sought by the taxpayer

The order records instructions to counsel and an unopposed request. It does not dismiss the writ after ruling against the taxpayer on the substantive tax issue.

Source: PDF p. 1

No stay is supplied by this order

The source contains no express recovery restraint or period for filing the appeal. These protections cannot be inferred from the grant of liberty.

Source: PDF p. 1