LATE SHRI RAMAVATAR GARG SON OF LATE SHRI HANUMAN PRASAD GARG vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/9606/2021HC RajasthanRJHC02053672202106 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions had become infructuous. The reasoning provided is solely based on the submission made by the counsel for the petitioners that the petitions had become infructuous due to the efflux of time. Consequently, the Court dismissed the writ petitions on this ground. No decision was made on the merits of any underlying tax dispute. The ratio decidendi is that if a petition becomes infructuous due to the passage of time, it should be dismissed on that basis without delving into the substantive issues.

What were the facts?

The petitioners, legal heirs of deceased individuals (Late Jwala Prasad Sarda, Late Shri Prakash Chand Daga, and Late Shri Ramavatar Garg), filed multiple writ petitions before the Rajasthan High Court, Jaipur Bench. These petitions were filed against the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The specific assessment years and the exact nature of the orders or actions under challenge are not detailed in this excerpt. The procedural history is limited to the filing of these writ petitions. The core of the matter, as presented in this snippet, is the subsequent submission by the counsel for the petitioners.

What were the issues?

The primary issue before the Court was whether the writ petitions had become infructuous due to the efflux of time. The petitioners' counsel submitted that the present writ petitions have become infructuous. The respondent revenue's contentions are not recorded in the judgment excerpt. No specific provisions of the Income Tax Act or case law were discussed in relation to this submission.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:13988-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12090/2021 Late Jwala Prasad Sarda Son Of Shri Shankar Lal Sarda, Through His Legal Heir Smt. Chandra Kanta Sarda Having Her Address At C/o O.p. Agarwal And Co., H-8, Chitranjan Marg, C-Scheme, Jaipur Currently At A-53, Sangram Singh Colony, C-Scheme, Jaipur 302001 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidh-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan. ----Respondent Connected With D.B. Civil Writ Petition No. 9296/2021 Late Shri Prakash Chand Daga, Son Of Late Shri Prem Chand Daga, Through His Legal Heir Smt. Kushal Devi Daga Having Her Address At 1482, Barah Gangaur Ka Rasta, Johari Bazar, Jaipur 302003 In The State Of Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan ----Respondent D.B. Civil Writ Petition No. 9606/2021 Late Shri Ramavatar Garg Son Of Late Shri Hanuman Prasad Garg, Through His Legal Heir Smt. Maya Devi Garg Having Her Address At Katla Bazar, Todaraisingh, District Tonk 304506 In The State Of Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of

[2026:RJ-JP:13988-DB] (2 of 3) [CW-12090/2021] Rajasthan. ----Respondent D.B. Civil Writ Petition No. 9624/2021 Late Shri Ramavatar Garg Son Of Late Shri Hanuman Prasad Garg, Through His Legal Heir Smt. Maya Devi Garg, Having Her Address At Katla Bazar, Todaraisingh, District Tonk 304506 In The State Of Rajasthan. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan. ----Respondent D.B. Civil Writ Petition No. 12056/2021 Late Jwala Prasad Sarda Son Of Shri Shankar Lal Sarda, Through His Legal Heir Smt. Chandra Kanta Sarda Having Her Address At C/o O.p. Agarwal And Co. H-8, Chitranjan Marg, C-Scheme, Jaipur Currently At A-53, Sangram Singh Colony, C-Scheme, Jaipur- 302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka Ms. Sathrika Jha For Respondent(s) : Mr. Siddharth Bapna HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 06/04/2026 Counsel for the petitioners submits that by efflux of time, the present writ petitions have become infructuous.

[2026:RJ-JP:13988-DB] (3 of 3) [CW-12090/2021] In that view of the matter, these writ petitions are dismissed as having become infructuous. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J JYOTI /105-109

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