SHRI AMOLAK SINGH BHATIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

WPT/118/2019HC ChhattisgarhCGHC01027652201901 July 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner. The court accepted the contention that the writ petition had become infructuous due to the efflux of time. Consequently, the High Court dismissed the petition on this ground. The reasoning was solely based on the petitioner's submission regarding the petition's infructuous nature. No decision was made on any underlying tax issue, and no specific relief was granted or denied on the merits of the case. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, Shri Amolak Singh Bhatia, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were various income tax authorities, including the Principal Commissioner of Income Tax, Commissioner of Income Tax (Appeals), and the Assistant Commissioner of Income Tax. The writ petition challenged an order or action by these authorities. The assessment year(s) and the specific order under challenge are not detailed in the provided text. The procedural history leading to the writ petition is also not elaborated upon. The matter came up for hearing before Justice Rakesh Mohan Pandey.

What were the issues?

The primary issue before the High Court was whether the writ petition had become infructuous due to the efflux of time. The petitioner, through their counsel Ms. Smiti Sharma, argued that the petition had indeed become infructuous. The respondents, represented by Mr. Ajay Kumarani, did not appear to contest this submission. The court was not asked to decide on the merits of any substantive tax dispute, but rather on the procedural status of the petition itself. No specific provisions of the Income Tax Act were debated in relation to the core tax liability.

AI-generated summary — verify with the full judgment below

2026:CGHC:27031

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 118 of 2019 • Shri Amolak Singh Bhatia S/o -Late Shri Harbans Singh Bhatia Aged About 68 Years R/o - C-22, Monocha Colony, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh

... Petitioner versus

Principal Commissioner Of Income Tax (Central) Ayakar Bhawan Hoshangabad Road, Bhopal-462011, District : Bhopal, Madhya Pradesh

Commissioner, Income Tax(Appeals) Ayakar Bhavan, Vyapar Vihar, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh

Assistant Commissioner Of Income Tax, Circle 2(1), Ayakar Bhavan, Vyapar Vihar, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh

... Respondent(s) For Petitioner

: Ms. Smiti Sharma, Advocate For Respondents : Mr. Ajay Kumarani, Advocate holding the brief of Mr. Amit Chaudhary, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 02.07

.2026

At the very outset, learned counsel for the petitioner would submit that by efflux of time, this petition has become infructuous.

Taking into consideration the submission advanced by Ms. Sharma, this petition is dismissed being rendered infructuous.

(Rakesh Mohan Pandey) JUDGE $iddhant SIDDHANT TAMRAKAR SIDDHANT TAMRAKAR Date: 2026.07.02 17:13:49 +0530

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