SARITA MITTAL D/O SHRI BHANIRAM MANGALA vs. INCOME TAX OFFICER

CW/1250/2022HC RajasthanRJHC02006783202231 July 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition had become infructuous. This decision was based on the submission made by the petitioner's counsel, who stated that the Hon'ble Supreme Court's order in the case of Union of India & Others Vs. Ashish Agarwal, 2022 SCC OnLine SC 543, had rendered the present writ petition infructuous. The reasoning was purely based on the subsequent development in law as interpreted by the Supreme Court. Consequently, the High Court disposed of the writ petition as having become infructuous. No other issues were decided, and no operative directions were issued beyond the disposal of the petition.

What were the facts?

The petitioner, Sarita Mittal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 6(4), Jaipur, and the Union of India through the Secretary, Central Board of Direct Taxes. The writ petition challenged an order or action by the Income Tax Officer. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by Sarita Mittal had become infructuous. The petitioner's counsel submitted that subsequent to the filing of the writ petition, the Hon'ble Supreme Court passed an order in the case of Union of India & Others Vs. Ashish Agarwal, 2022 SCC OnLine SC 543, which rendered the present writ petition infructuous. The revenue's contentions are not recorded in the judgment. No specific provision of the Income Tax Act was named in relation to the issue before the High Court, as the matter was decided on procedural grounds.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:15847-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 1250/2022 Sarita Mittal D/o Shri Bhaniram Mangala, Aged About 46 Years, R/o A-49, Kirti Nagar, Near Amba Guest House, Tonk Road, Jaipur, Rajasthan - 302015. ----Petitioner Versus 1. Income Tax Officer, Ward 6(4), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005 2. Union Of India, Though Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct)-110001 ----Respondents For Petitioner : Mr. Vedant Agarwal Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 31/07/2023 At the outset, learned counsel for the petitioner would submit that in view of the subsequent order passed by the Hon’ble Supreme Court in the case of Union of India & Others Vs. Ashish Agarwal, 2022 SCC OnLine SC 543, this writ petition has now been rendered infructuous. Writ petition is, accordingly, disposed off as having rendered infructuous. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /216

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