GANESH BHASKARRAO MANE DESHMUKH vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX PUNE AND ORS

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WP/16212/2025HC BombayHCBM01058005202516 December 2025Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE AMIT SATYAVAN JAMSANDEKAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the Writ Petition as infructuous. This decision was based solely on the statement made by the petitioner's counsel that the reliefs sought were no longer relevant due to subsequent developments. The court did not delve into the merits of the original claims or the underlying tax dispute. Consequently, no finding was reached on any specific tax-related issue, and no operative directions were issued other than the disposal of the petition. The ratio decidendi is that a writ petition can be disposed of as infructuous if the petitioner's counsel confirms that the reliefs sought are no longer pressable.

What were the facts?

The petitioner, Ganesh Bhaskarrao Mane Deshmukh, filed a Writ Petition (WP) No. 16212 of 2025 before the High Court of Judicature at Bombay, challenging an order or action by the Principal Commissioner of Income Tax, Pune, and others. The assessment year(s) are not specified. The procedural history leading to this writ petition is not detailed. The matter came before the court on December 16, 2025, with advocates representing both the petitioner and the respondents (Revenue).

What were the issues?

The primary issue before the High Court was whether the Writ Petition could be disposed of. The petitioner's counsel stated that due to subsequent developments, the reliefs sought in the Writ Petition had become infructuous. The Revenue's contentions are not recorded in the judgment. No specific questions of law or fact were framed for determination by the court, nor were any specific provisions of the Income Tax Act discussed as the basis for the dispute.

AI-generated summary — verify with the full judgment below

58.AS.WP.16212.2025

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 16212 OF 2025 Ganesh Bhaskarrao Mane Deshmukh .. Petitioner Versus The Principal Commissioner of Income Tax Pune & Ors. .. Respondents Mr. Ujjwal Kumar Chavhan a/w. Aditya Hire a/w. Sana Shaikh i/b. Bright Legal , Advocates for the Petitioner. Mr. Vikas Khanchandani , Advocate for the Respondents/Revenues.

CORAM: B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ. DATE: December 16, 2025 P. C. 1. The Learned Advocate appearing on behalf of the Petitioner states that due to subsequent developments, the reliefs sought in the above Writ Petition have been rendered infructuous. He, therefore, submitted that the Writ Petition can be disposed of. 2. In light of the aforesaid statement, the above Writ Petition is disposed of as infructuous. No order as to costs. Page 1 of 2 December 16, 2025 Sufiyan Syed – P.A. VINA ARVIND KHADPE Digitally signed by VINA ARVIND KHADPE Date: 2025.12.17 14:23:54 +0530

58.AS.WP.16212.2025

3.

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.] Page 2 of 2 December 16, 2025 Sufiyan Syed – P.A.

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