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Ajay Kumar Agarwal v. Income Tax Department Thro the Office of Assistant Commissioner of Income Tax Central Circle

Writ petition withdrawal – liberty to pursue appellate remedy

Jharkhand HC18 Feb 2026WPC/1029/2026

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What is this about?

Jharkhand High Court, W.P. (T) No. 1029 of 2026, Ajay Kumar Agarwal v. Income Tax Department (Assistant Commissioner of Income Tax, Central Circle, Jamshedpur; Commissioner of Income Tax (Appeals), Patna-3); decided 18.02.2026 by M. S. Sonak, C.J. and Rajesh Shankar, J.; writ petition disposed of as withdrawn with liberty to file and pursue appeal; follows withdrawal of earlier writ W.P. (T) No. 7209 of 2025 dismissed as withdrawn on 16.12.2025; relates to challenge concerning Section 148A(3) order; contentions on merits left open; no costs.

What did the court decide?

Writ petition disposed of as withdrawn with liberty to file and pursue the remedy of appeal; all contentions on merits left open; no costs. ¶21

Ajay Kumar Agarwal Vs Income Tax Department Thro the Office of Assistant Commissioner of Income Tax Central Circle — Jharkhand HC (2026) — LawSathi Research

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2026:JHHC:4661-DB

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IN THE HIGH COURT OF JHARKHAND AT RANCHI

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W.P. (T) No. 1029 of 2026

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Ajay Kumar Agarwal, S/o Chandulal Bhalotia, R/o 10 10, C.H. Area Jubilee Road, Bishtupur, P.O. & P.S.-Bishtupur, District-Jamshedpur

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….. Petitioner

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Versus

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Income Tax Department, through the Office of Assistant Commissioner of Income Tax, Central Circle, Jamshedpur, East Singhbhum

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Income Tax Department, through the Office of Commissioner of Income Tax, Appeal, Patna-3 (Bihar)

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….. Respondents

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CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR

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For the Petitioner: Mr. Sharwan Kumar Jha, Advocate Mr. Anubhav Chattopadhyay, Advocate For the Respondents: Mr. Kumar Vaibhav, Sr. S.C. (Income Tax) Mr. Anurag Vijay, Jr. S.C. (Income Tax) -----

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02/18.02.2026

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Heard learned counsel for the parties.

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Mr. Kumar Vaibhav, learned Sr. S.C. (Income Tax) appearing on behalf of the respondents, points out that a similar writ petition challenging Section 148A(3) order being W.P. (T) No. 7209 of 2025 was filed by this petitioner and withdrawn with liberty to file an appeal. He now submits that it would be open to the petitioner to file the present writ petition again seeking similar reliefs.

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He refers to this Court’s order dated 16.12.2025 disposing of W.P. (T) No. 7209 of 2025. The said order dated 16.12.2025 clearly records that learned counsel for the petitioner, under instructions of the petitioner, sought to withdraw the said writ petition with liberty to file an appeal. The said writ petition was accordingly dismissed as withdrawn with the liberty as sought.

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Based upon the above, learned counsel for the petitioner seeks leave to withdraw the present writ petition with liberty to file and pursue the remedy of appeal.

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2026:JHHC:4661-DB

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18.02.2026 Satish/Vikas/

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