Ramesh Chand Rai v. Assistant Commissioner of Income Tax (Central)-1, Bhopal & Ors.

1. FACTS OF THE CASE

Counsel sought withdrawal to approach the appellate authority. The record showed an appeal filed on 9 September 2018 before CIT(A) against the same assessment challenged in the writ.

Source: PDF p. 2

2. DISCUSSION BY THE COURT

The Court acknowledged the earlier appeal but qualified the liberty by whether it remained pending.

Source: PDF p. 2

3. JUDICIAL DECISION

The petition was dismissed as withdrawn, with liberty to pursue the appeal if pending or avail another remedy available in law.

Source: PDF p. 2

4. OUTCOME

Lawful alternative remedies were preserved; no stay, assessment cancellation or unconditional revival of an appeal was ordered.

Source: PDF p. 2

5. Expert Comments

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

The pending-appeal qualification matters

The Court did not conclusively determine the appeal’s current status. Its phrase if pending prevents treating the order as automatic restoration of a disposed appeal.

Source: PDF p. 2

Other remedies remain subject to law

The wider liberty does not identify a new statutory right, extend a limitation period or waive procedural requirements. It records the preserved route without deciding the assessment merits.

Source: PDF p. 2