IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18163 of 2025 ====================================================== M/S Xaviers Construction Pvt Ltd Through its Managing Director Kundan Kumar, (Male), Aged about 52 Yrs, S/o- Late Kamleshwari Prasad Yadav, R/o- H.No.- 239, Hira Lal Lane, Lodipur, P.S. - Gandhi Maidan, Patna- 800001. ... ... Petitioner Versus 1. Union of India through The Principal Chief Commissioner of Income Tax, Patna. 2. Income Tax Officer, Income Tax Department, Ward 2 (2) Patna, Bihar. ... ... Respondents ====================================================== Appearance : For the Petitioner : Mr. Ravi Shankar, Advocate For the Respondents : Ms. Archana Sinha, Sr. SC Ms. Shilpi Keshri, Jr. SC Mr. Alok Kr. Shahi, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 2 21-07-2026 At the outset, learned counsel for the petitioner seeks permission to withdraw this writ application in order to avail the statutory remedy provided under Section 260A of the Income Tax Act, 1960 (hereinafter referred to as the ‘Act of 1960’). 2. Learned Senior Standing Counsel for the Department of Income Tax has no objection to the same. 3. Having regard to the prayer noted hereinabove, this Court grants liberty to the petitioner to withdraw the writ application and seek its remedy under Section 260A of the Act of 1960. 4. If any question of limitation arises, the same will be Patna High Court CWJC No.18163 of 2025(2) dt.21-07-2026 2/2 considered keeping in view that the petitioner was pursuing his remedy before this Court under some bonafide belief. 5. This writ application stands disposed of with liberty as prayed for. lekhi/-praphul/- (Rajeev Ranjan Prasad, J) (Sunil Dutta Mishra, J) U