GAURAV DHAMANI, SON OF SHRI GOPAL LAL DHAMANI vs. INCOME TAX OFFICER

CW/12330/2022HC RajasthanRJHC02065084202223 August 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the learned counsel for the respondents that the income submitted by the petitioner had been accepted and an assessment had been made accordingly. In light of this submission, the High Court held that the present writ petition did not survive. Consequently, the writ petition was disposed of. The reasoning was based solely on the statement made by the respondents' counsel, which rendered the challenge moot. No specific principle or ratio decidendi for future citation is evident, as the matter was disposed of on a procedural basis due to the respondents' submission. No issues were expressly left undecided.

What were the facts?

The petitioner, Gaurav Dhamani, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(2), Jaipur; the Principal Commissioner of Income Tax, Jaipur-1; and the Central Board of Direct Taxes. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner was maintainable or had survived. The petitioner's counsel appeared, and the respondents' counsel made a submission. The respondents contended that the income submitted by the petitioner had been accepted, and an assessment had been made on that basis. No specific question of law or mixed law and fact was framed by the court. The judgment does not record any arguments from the petitioner's side regarding the survival of the writ petition after the respondents' submission.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:18766-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12330/2022 Gaurav Dhamani, Son Of Shri Gopal Lal Dhamani, Resident Of 951, Dhamani Market, Chaura Rasta, Jaipur 302003 ----Petitioner Versus 1. Income Tax Officer, Ward 1(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur-302005 2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur-302005 3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman ----Respondents For Petitioner(s) : Mr. Rohan Chattar for Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S.Bhati HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 23/08/2023 1. Learned counsel for the respondents informs the court that income as has been submitted by the petitioner has been accepted and on that basis assessment has been made. 2. In the light of above, the present writ petition does not survive and the same stands disposed of as such. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ Raghu/ANIL SHARMA /55

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