Rishabh Sethi vs. Income Tax Office

WP/10413/2021HC Madhya Pradesh24 June 2025Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA1 pages

For Petitioner: Rahul Sethi

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had rendered infructuous. This decision was based on the submission made by the learned standing counsel for the Income Tax Department. The Department stated that the impugned notice had been withdrawn because the amount of income escapement was less than Rs. 50,00,000/-. The Court accepted this submission and concluded that as the notice was withdrawn, there was no longer any live issue to be adjudicated upon in the writ petition. Therefore, the Court proceeded to dismiss the writ petition on the grounds that it had become infructuous. No specific legal principle or ratio decidendi for future citation was explicitly stated, beyond the procedural outcome of a withdrawn notice rendering a petition infructuous.

What were the facts?

The petitioner, Rishabh Sethi, filed a writ petition before the High Court of Madhya Pradesh at Indore challenging a notice issued by the Income Tax Office. The respondents, the Income Tax Department, through their learned standing counsel, submitted that the impugned notice had been withdrawn. This withdrawal was based on the fact that the amount of escapement of income was below Rs. 50,00,000/-. Consequently, the High Court noted that the writ petition had become infructuous.

What were the issues?

1. Whether the writ petition has become infructuous due to the withdrawal of the impugned notice by the Income Tax Department? (Question of fact) Assessee's Contention: The judgment does not record any specific contention from the assessee regarding the withdrawal of the notice or the infructuousness of the petition. The assessee is the petitioner who filed the writ petition. Revenue's Contention: The Revenue, through its learned standing counsel, submitted that the impugned notice has been withdrawn because the amount of escapement of income is below Rs. 50,00,000/-. Based on this submission, the Revenue argued that the petition has rendered infructuous.

AI-generated summary — verify with the full judgment below

(VIVEK RUSIA) JUDGE (BINOD KUMAR DWIVEDI) JUDGE IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI ON THE 24th OF JUNE, 2025 WRIT PETITION No. 10413 of 2021 RISHABH SETHI S/O SHRI ASHOK SETHI Versus INCOME TAX OFFICE AND OTHERS Appearance: Petitioner by Shri P.M. Choudhary - Learned Senior Advocate assisted by Shri Anand Prabhawalkar - Advocate appearing on behalf of Shri Rahul Sethi - Advocate and Shri Harish Joshi - Advocate. Respondents - Income Tax Department by Shri Harsh Parashar - Standing Counsel. ORDER Per: Justice Vivek Rusia Shri Harsh Parashar, learned standing counsel for the respondents - Income Tax Department submits that since the amount of escapement is below Rs.50,00,000/- (rupees fifty lakh only), therefore, the impugned notice has been withdrawn. 2. Hence, in view of the above, this petition has rendered infructuous. 3. Accordingly, the present writ petition is dismissed as having rendered infructuous. rcp

1 WP-10413-2021 NEUTRAL CITATION NO. 2025:MPHC-IND:15201 Signed by: RAMESH CHANDRA PITHAWE Signing time: 6/25/2025 10:06:10 AM Signature Not Verified

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