CHARTERED GOLD FINANCIAL SERVICES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, AJMER

CW/15062/2022HC RajasthanRJHC02079231202201 May 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the statement made by the learned counsel for the petitioner. The counsel submitted that during the pendency of the writ petition, the assessment proceedings have been dropped as a consequence of faceless assessment. This development has rendered the writ petition infructuous. Based on this submission, the Court found no necessity to adjudicate the merits of the case. The petition was accordingly disposed of as having become infructuous. No specific finding on the merits of the original challenge, if any, was made, nor was any issue left undecided as the petition was disposed of on a procedural ground.

What were the facts?

The petitioner, Chartered Gold Financial Services Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against the Assistant Commissioner of Income Tax, Circle-2, Ajmer. The petitioner sought to challenge an order or action taken by the revenue. During the pendency of the writ petition, the petitioner's counsel made a statement that as a result of faceless assessment proceedings, the original proceedings have been dropped, rendering the writ petition infructuous.

What were the issues?

1. Whether the writ petition has become infructuous due to the dropping of assessment proceedings as a result of faceless assessment? (Question of fact) Assessee's Contention: The learned counsel for the petitioner stated that the assessment proceedings have been dropped due to faceless assessment, making the petition infructuous. Revenue's Contention: No specific contention was recorded for the revenue, other than their appearance through counsel.

AI-generated summary — verify with the full judgment below

[2023/RJJP/008730] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15062/2022 Chartered Gold Financial Services Private Limited, Having Its Address At Kothari House A- 495/A, Panchsheel Nagar, A Block Makarwali Road, Ajmer 305006 Through Its Director Shri Pradeep Kothari. ----Petitioner Versus Assistant Commissioner Of Income Tax Circle-2, Ajmer, Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 305001 ----Respondent For Petitioner(s) : Mr. Siddharth Ranka, Advocate For Respondent(s) : Mr. Shantanu Sharma, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Judgment / Order 01/05/2023 Statement has been made by learned counsel for the petitioner that during the pendency of the petition, as a result of faceless assessment, proceedings has been dropped and the petition has been rendered infructuous. Accordingly, this petition is disposed off as having been rendered infructuous. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /6

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