M/S Xaviers Construction Pvt. Ltd. v. Union of India
INCOME TAX – Withdrawal of writ petition
Case brief
What is this about?
M/S Xaviers Construction Pvt Ltd v. Union of India (through Principal Chief Commissioner of Income Tax, Patna) and Income Tax Officer, Ward 2(2), Patna - Patna High Court, CWJC No.18163 of 2025, decided 21-07-2026. Writ application withdrawn with liberty to avail statutory remedy under Section 260A of the Income Tax Act, 1960; limitation, if questioned, to be viewed in light of the petitioner's bona fide pursuit of the writ remedy. Keywords: withdrawal of writ petition, Section 260A appeal, limitation, bona fide belief, income tax, Patna High Court.
What did the court decide?
Withdrawal of the writ application with liberty to pursue the statutory remedy under Section 260A of the Income Tax Act, 1960; any question of limitation to be considered in view of the petitioner's bona fide pursuit of the remedy before this Court. ¶20