Rishabh Sethi vs. Income Tax Office 4(5)

WP/11031/2021HC Madhya Pradesh24 June 2025Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA1 pages

For Petitioner: Kamal Tiwari

AI SummaryDismissed

What did the High Court hold?

The High Court of Madhya Pradesh at Indore held that the writ petition had become infructuous. This conclusion was reached based on the submission made by the learned standing counsel for the respondents (Income Tax Department). The department stated that the amount of tax escapement was below Rs. 50,00,000/- and, as a result, the impugned notice had been withdrawn. The Court accepted this submission and found no further purpose for the writ petition to continue. Therefore, the Court dismissed the writ petition as having rendered infructuous. No specific legal principle was established as the decision was based on a procedural withdrawal of the notice.

What were the facts?

The petitioner, Rishabh Sethi, filed a writ petition before the High Court of Madhya Pradesh at Indore challenging an action by the Income Tax Office 4(5) and others. The Income Tax Department, through its learned standing counsel, submitted that the amount of tax escapement was below Rs. 50,00,000/-. Consequently, the impugned notice that was the subject of the writ petition had been withdrawn by the department. This development rendered the writ petition 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: Not recorded. Revenue's Contention: The revenue, through its learned standing counsel, argued that the amount of tax escapement was below Rs. 50,00,000/-. Based on this fact, they submitted that the impugned notice had been withdrawn. They contended that this withdrawal rendered the writ petition 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. 11031 of 2021 RISHABH SETHI S/O SHRI ASHOK SETHI Versus INCOME TAX OFFICE 4(5) 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-11031-2021 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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