ANIL KUMAR BOONLIA vs. INCOME TAX OFFICER, WARD-1, BHILWARA

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ITA/82/2016HC 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 a direct submission from the learned counsel for the petitioner stating that the appeals have become infructuous. Based on this submission, the Court concluded that the appeals could no longer be pursued on their merits. The ratio decidendi is that if all parties agree or if a party representing the appeal submits that the appeal is infructuous, the court will dismiss the appeal on that basis without delving into the substantive issues. Consequently, the appeals were dismissed as having become infructuous, and all pending applications were 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 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 respondents are various Income Tax Officers from different wards in Bhilwara. The appeals were filed against orders or actions of the revenue authorities. The procedural history indicates that these appeals were filed and are now before the High Court.

What were the issues?

The primary issue before the High Court was whether the appeals had become infructuous. The appellant's counsel submitted that the instant appeals have become infructuous. The judgment does not record any specific arguments from the revenue's side on this point, nor does it detail the specific grounds of appeal that led to the current situation. The core question is whether the appeals, as presented, can still be adjudicated upon their merits.

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 12:41:29 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 12:41:29 AM)

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