Harjeet Singh v. Income Tax Department through ACIT, Circle-1, Jamshedpur & Ors.

1. FACTS OF THE CASE

Harjeet Singh’s counsel stated that he was instructed to withdraw W.P.(T)7443/2025 with liberty to approach the appropriate authority.

Source: Paragraphs 1–2; PDF p.1

2. DISCUSSION BY THE COURT

The Court accepted the procedural request without examining the underlying tax dispute. It described the request as innocuous.

Source: Paragraphs 1–3; PDF p.1

3. JUDICIAL DECISION

The writ was dismissed as withdrawn with liberty to approach the appropriate authority. Any pending interlocutory application was also disposed of.

Source: Paragraph 3; PDF p.1

4. OUTCOME

The petitioner may approach the appropriate authority under the liberty recorded. The order grants no tax relief, stay or determination of substantive entitlement.

Source: Operative disposition; PDF p.1

5. Expert Comments

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

The precise liberty controls the procedural result

The order permits approaching the appropriate authority, without naming a particular forum or form of proceeding. It should not be rewritten as a direction to a named appellate authority or as an order admitting an appeal.

Source: PDF p.1

No timing or enforcement concession is recorded

The order sets no filing period, grants no condonation and gives no interim protection against collection. Its liberty must be read as stated; the source does not resolve any separate requirements that may govern the proposed proceeding.

Source: PDF p.1

Preserve this proceeding’s identity

This is W.P.(T)7443/2025 decided on 19 December 2025. Another Harjeet Singh order in W.P.(T)6819/2025 dated 15 December 2025 expressly permits an appeal. The same party and similar wording do not make the two dockets the same case.

Source: PDF p.1