JAGDISH PRASAD AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1

CW/15284/2025HC Rajasthan2025:RJ-JD:43097-DB25 September 2025Bench: K.R. SHRIRAM, SANDEEP TANEJA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) noted the submission made by the counsel for the petitioner. The petitioner's counsel stated that the writ petition had become infructuous. This was due to the fact that the order that was impugned in the present petition had already been quashed and set aside in a companion matter, D.B. Civil Writ Petition No. 6485/2025, which involved Gaze Fashion Trade Limited. Based on this submission, the High Court found no further necessity to adjudicate the present petition on its merits. The principle derived is that if the subject matter of a challenge is rendered moot by a prior or concurrent judicial decision, the subsequent proceeding may be disposed of as infructuous. The operative direction was to dispose of the petition accordingly.

What were the facts?

The petitioner, Jagdish Prasad Agarwal, filed a writ petition before the Rajasthan High Court at Jodhpur challenging an order. The respondent was the Assistant Commissioner of Income Tax, Central Circle 1, Udaipur. The petitioner's counsel informed the court that the petition had become infructuous. This was because the impugned order was quashed and set aside in a companion writ petition, D.B. Civil Writ Petition No. 6485/2025, concerning Gaze Fashion Trade Limited for the assessment year 2016-17. No specific assessment year for the petitioner's case was mentioned.

What were the issues?

1. Whether the writ petition filed by the petitioner has become infructuous, considering that the order under challenge has been quashed and set aside in a companion matter? Assessee's Contention: The petitioner, through their counsel, argued that the writ petition had become infructuous. This was based on the fact that the order impugned in their petition was quashed and set aside in a companion writ petition, D.B. Civil Writ Petition No. 6485/2025, filed by Gaze Fashion Trade Limited. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the infructuous nature of the petition. The revenue was represented by Mr. K.K. Bissa.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:43097-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 15284/2025 Jagdish Prasad Agarwal S/o Magni Ram Agarwal, Aged About 68 Years, R/o C-19, Old Fatehpura, Udaipur 313001, Rajasthan. ----Petitioner Versus Assistant Commissioner Of Income Tax Central Circle 1, Udaipur, Aaykar Bhawan, Udaipur, Rajast, Subcity Centre, Savina, Udaipur, Rajasthan, 313001. ----Respondent For Petitioner : Mr. Sanjay Jhanwar, Sr. Advocate, through VC assisted by Mr. Pranav Bharadwaj For Respondent : Mr. K.K. Bissa HON'BLE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE SANDEEP TANEJA Order 25/09/2025 1. Counsel for petitioner states that this petition has become infructuous since the order that is impugned in petition has been quashed and set aside in a companion matter being D.B. Civil Writ Petition No.6485/2025 Gaze Fashion Trade Limited (2016-17) Vs. Assistant Commissioner of Income Tax. 2. Petition disposed accordingly. (SANDEEP TANEJA),J (K.R. SHRIRAM),CJ 2-pooja/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 25/09/2025 at 04:54:25 PM) (Downloaded on 28/10/2026 at 12:30:06 AM)

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