HITKARI VIDYALAYA SAHKARI SHIKSHA SAMITI LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Facts

The petitioner, Hitkari Vidyalaya Sahkari Shiksha Samiti Limited, filed multiple Civil Writ Petitions before the Rajasthan High Court, Jaipur Bench. The petitions were filed against the Principal Commissioner of Income Tax, Kota. The specific assessment years and the nature of the orders or actions under challenge are not detailed in the provided text. However, the procedural history indicates that the petitioner had approached the High Court through these writ petitions. During the pendency of these petitions, the Commissioner of Income Tax (CIT) accepted the appeals filed by the petitioner, and the orders have attained finality. Consequently, the petitioner submitted that no cause of action survived for pursuing the writ petitions.

Held

The High Court of Judicature for Rajasthan, Bench at Jaipur, disposed of the writ petitions as infructuous. The Court noted the submission of the learned counsel for the petitioner that the Commissioner of Income Tax had accepted the appeals during the pendency of the writ petitions, and the orders had consequently attained finality. Based on this submission, the Court found that no cause of action survived for the petitioner to pursue the writ petitions. Therefore, the petitions were disposed of without delving into the merits of the original dispute, as the subsequent events rendered them moot. No specific issue was left undecided, as the disposal was based on the petitioner's concession regarding the changed circumstances.

Key Issues

1. Whether the writ petitions are maintainable in light of the subsequent events where the Commissioner of Income Tax has accepted the appeals and the orders have attained finality? (Question of law) Assessee's Contention: The learned counsel for the petitioner fairly submitted that during the pendency of these petitions, the CIT has accepted the appeal and the order has attained finality. Therefore, no cause of action survives for pursuing these writ petitions. Revenue's Contention: No specific contention was recorded for the revenue in the provided judgment text.