SMT. MUNNI AJMERA vs. INCOME TAX OFFICER, WARD-2, BHILWARA
What did the High Court hold?
The High Court held that the instant appeals had become infructuous. This decision was based solely on the submission made by the learned counsel for the petitioner (appellant). The Court did not delve into the merits of any of the underlying tax disputes or the assessment years involved. The reasoning provided is that the appeals are no longer viable for adjudication. Consequently, the operative direction was to dismiss the appeals as having become infructuous. All pending applications associated with these appeals were also disposed of.
What were the facts?
The judgment concerns multiple Income Tax Appeals filed before the High Court of Judicature for Rajasthan at Jodhpur. The appellants are various entities and individuals, including M/s Fabricare Organics India P Ltd., Shri Anil Kumar Boonlia HUF, Shri Gajendra Kumar Jain, Smt. Munni Ajmera, Ravi Naredi HUF, and Shri Anil Kumar Boonlia. The respondent in all cases is the Income Tax Officer of various wards in Bhilwara. The appeals were filed against orders or actions of the revenue authorities. The procedural history indicates that these appeals were pending before the High Court.
What were the issues?
The primary issue before the High Court was whether the instant appeals had become infructuous. The appellant's counsel submitted that the appeals had indeed become infructuous. The revenue's counsel was present but no specific arguments or counter-contentions are recorded in the judgment regarding the merits of the appeals or the reason for them becoming infructuous. The core question was the disposition of the appeals given the submission that they were no longer maintainable on merits.
AI-generated summary — verify with the full judgment below
[2026:RJ-JD:40151-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 77/2016 CNR: RJHC010206322016 | URN: ITA / 380U / 2016 M/s Fabricare Organics India P Ltd., C-25, Kashi Puri, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent Connected With D.B. Income Tax Appeal No. 76/2016 CNR: RJHC010342222016 | URN: ITA / 376U / 2016 Shri Anil Kumar Boonlia Huf, 1-C, -12, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent D.B. Income Tax Appeal No. 79/2016 CNR: RJHC010364992016 | URN: ITA / 382U / 2016 Shri Gajendra Kumar Jain, Bhadada Bagh, Bhopalganj, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent D.B. Income Tax Appeal No. 80/2016 CNR: RJHC010365032016 | URN: ITA / 383U / 2016 Smt. Munni Ajmera, R/o- 7-M-7, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -2, Bhilwara ----Respondent D.B. Income Tax Appeal No. 81/2016 CNR: RJHC010410092016 | URN: ITA / 384U / 2016 Ravi Naredi Huf, E-50, Shastri Nagar, Bhilwara ----Appellant
[2026:RJ-JD:40151-DB] (2 of 2) [ITA-77/2016] Versus Income Tax Officer, Ward -4, Bhilwara ----Respondent D.B. Income Tax Appeal No. 82/2016 CNR: RJHC010342192016 | URN: ITA / 385U / 2016 Shri Anil Kumar Boonlia, 1-C, -12, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent For Appellant(s) : Mr. Vinay Kothari For Respondent(s) : Mr. K.K. Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 17/08/2026 Learned counsel for the petitioner submits that the instant appeals have become infructuous. Consequently, the instant appeals are dismissed as having become infructuous. All pending applications stand disposed of. (PRAVEER BHATNAGAR),J (DR.PUSHPENDRA SINGH BHATI),J 79 to 84-/Sudhir Choudhary
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