GAJENDRA KUMAR JAIN vs. INCOME TAX OFFICER, WARD-1, BHILWARA

ITA/79/2016HC Rajasthan2026:RJ-JD:40151-DB17 August 2026Author: PUSHPENDRA SINGH BHATI, PRAVEER BHATNAGAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals had become infructuous. The reasoning provided is solely based on the submission made by the learned counsel for the appellant. No other reasoning or analysis was presented by the court. The ratio decidendi is that if an appeal is rendered infructuous by the appellant's submission, it will be dismissed on that ground. The operative direction was to dismiss the appeals as having become infructuous. All pending applications were also disposed of.

What were the facts?

The judgment concerns multiple Income Tax Appeals filed before the High Court of Judicature for Rajasthan at Jodhpur. The appeals were filed by various assessees, including 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, against their respective Income Tax Officers. The specific assessment years and the amounts in dispute are not recorded in the provided text. The procedural history indicates that these appeals were filed and were pending before the High Court.

What were the issues?

The primary issue before the High Court was whether the instant appeals had become infructuous. The appellant's counsel submitted that the appeals had indeed become infructuous. The respondent's counsel did not present any arguments on this point, as recorded in the judgment. No specific provisions of the Income Tax Act were named in relation to the arguments presented.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JD:40151-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 77/2016 CNR: RJHC010206322016 | URN: ITA / 380U / 2016 M/s Fabricare Organics India P Ltd., C-25, Kashi Puri, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent Connected With D.B. Income Tax Appeal No. 76/2016 CNR: RJHC010342222016 | URN: ITA / 376U / 2016 Shri Anil Kumar Boonlia Huf, 1-C, -12, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent D.B. Income Tax Appeal No. 79/2016 CNR: RJHC010364992016 | URN: ITA / 382U / 2016 Shri Gajendra Kumar Jain, Bhadada Bagh, Bhopalganj, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent D.B. Income Tax Appeal No. 80/2016 CNR: RJHC010365032016 | URN: ITA / 383U / 2016 Smt. Munni Ajmera, R/o- 7-M-7, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -2, Bhilwara ----Respondent D.B. Income Tax Appeal No. 81/2016 CNR: RJHC010410092016 | URN: ITA / 384U / 2016 Ravi Naredi Huf, E-50, Shastri Nagar, Bhilwara ----Appellant (Uploaded on 19/08/2026 at 04:35:37 PM) (Downloaded on 28/10/2026 at 12:41:23 AM) [2026:RJ-JD:40151-DB] (2 of 2) [ITA-77/2016] Versus Income Tax Officer, Ward -4, Bhilwara ----Respondent D.B. Income Tax Appeal No. 82/2016 CNR: RJHC010342192016 | URN: ITA / 385U / 2016 Shri Anil Kumar Boonlia, 1-C, -12, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent For Appellant(s) : Mr. Vinay Kothari For Respondent(s) : Mr. K.K. Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR

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 12:41:23 AM)

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