M/S Raga Finvest Ltd vs. The Asstt. Commissioner Of Income Tax

WP/2461/2013HC Madhya Pradesh12 December 2013Bench: HON'BLE SHRI JUSTICE RAJENDRA MENON1 pages

For Petitioner: Sumit NemaFor Respondent: Sanjay Lal(R1Tor3)

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the writ petition challenging the interlocutory order of the Commissioner of Income Tax (Appeals) has become infructuous because the appeal itself has been decided by the appellate authority during the pendency of the writ petition. The reasoning is that the challenge to an interim order loses its purpose once the final order on the appeal is passed. Therefore, the writ petition was dismissed as having been rendered infructuous. The petitioner was granted liberty to assail the final order passed by the appellate authority, if still aggrieved, in accordance with law. No specific issue regarding the merits of the interlocutory order or the appeal was decided.

What were the facts?

The petitioner, M/s Raga Finvest Limited, filed a writ petition challenging an interlocutory order passed by the Commissioner of Income Tax (Appeals) which rejected an interim prayer for stay. The respondents were the Assistant Commissioner of Income Tax and others. The writ petition was filed in 2013. During the pendency of the writ petition, the appeal itself was decided by the appellate authority. Consequently, the petition challenging the interlocutory order became infructuous.

What were the issues?

1. Whether the writ petition challenging an interlocutory order of the Commissioner of Income Tax (Appeals) is maintainable when the appeal itself has been decided during the pendency of the writ petition? (Question of law) Assessee's Contention: The petitioner argued that the writ petition was filed to challenge an interlocutory order. However, the judgment does not record any specific arguments made by the petitioner regarding the maintainability or merits of the interlocutory order itself, beyond the fact that it was challenged. Revenue's Contention: The respondents argued that since the appeal has been decided, the writ petition challenging the interim order is rendered infructuous. The judgment does not record any other specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

Writ Petition No :: 2461 / 2013

M/s Raga Finvest Limited Vs. The Asst. Commissioner of IT and others 12.12.2013. Shri Mukesh Agrawal for the petitioner. Shri Sanjay Lal for the respondents. This writ petition has been filed challenging an interlocutory order passed by the Commissioner for Income Tax (Appeals) rejecting an interim prayer for stay. During the pendency of this petition, as the appeal itself has been decided by the appellate authority, this petition challenging the interlocutory order is rendered infructuous. It is accordingly dismissed as having been rendered infructuous, with liberty to the petitioner to assail the final order passed by the appellant authority, if still aggrieved, in accordance with law. With the aforesaid liberty to the petitioner, this writ petition stands disposed of.

(RAJENDRA MENON)

(A.K. SHARMA)

J U D G E J U D G E

Aks/-

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