The High Court held that it is needless to state that it is the responsibility of the assessee to ensure that every material statement of the fact stated in Petition is correct and there is no suppression of material fact relating to the proceedings. The suppression could have been on account of mistake as it would stand exposed on the other side having notice of the same. In these peculiar circumstances, the High Court allowed to withdraw the Petition and imposed costs of Rs 75,000 as a condition precedent for filing any such fresh petition. Court observed that any party who approaches this Court seeking a prerogative writ in our extraordinary writ jurisdiction , must come with clean hands. (W.P. No. 2685 of 2017 dt. 12-01-2018) (AY. 2018-19)