M/S FABRICARE ORGANICS P LTD. vs. INCOME TAX OFFICER, WARD-1, BHILWARA
What did the High Court hold?
The High Court held that the appeals have become infructuous. Consequently, the Court dismissed all the instant appeals. The reasoning provided is solely based on the submission made by the learned counsel for the petitioner that the appeals have become infructuous. No other grounds or arguments were considered or decided. The ratio decidendi is that if an appeal is rendered infructuous by the parties, it should be dismissed. The operative direction was the dismissal of all pending appeals and disposal of all pending applications.
What were the facts?
The judgment concerns multiple Income Tax Appeals filed before the High Court of Judicature for Rajasthan at Jodhpur. The appellants include M/s Fabricare Organics India P Ltd., Shri Anil Kumar Boonlia HUF, Shri Gajendra Kumar Jain, Smt. Munni Ajmera, Ravi Naredi HUF, and Shri Anil Kumar Boonlia. The respondent in most cases is the Income Tax Officer, Ward -1, Bhilwara, with some appeals involving Ward -2 and Ward -4. The appeals were filed against orders or actions of the Income Tax Department. The specific assessment years and the amounts in dispute are not recorded in the provided text. The procedural history is limited to the filing of these appeals before the High Court.
What were the issues?
1. Whether the appeals have become infructuous, requiring dismissal. (Question of fact and law) Assessee's Contention: The learned counsel for the petitioner (appellant) submits that the instant appeals have become infructuous. Revenue's Contention: No specific contention is recorded for the respondent (revenue) regarding the infructuousness of the appeals. The judgment does not record any argument from the revenue on this point.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 17/08/2026 Learned counsel for the petitioner submits that the instant appeals have become infructuous.
Consequently, the instant appeals are dismissed as having become infructuous.
All pending applications stand disposed of. (PRAVEER BHATNAGAR),J (DR.PUSHPENDRA SINGH BHATI),J 79 to 84-/Sudhir Choudhary Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/08/2026 at 04:35:37 PM) (Downloaded on 28/10/2026 at 12:41:21 AM)
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