M/S MAHESH VEGOILS PRIVATE LIMITED vs. INCOME TAX OFFICER, ITO WARD-1

CW/17471/2022HC RajasthanRJHC01075848202224 January 20241 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature for Rajasthan at Jodhpur, comprising Hon'ble Mr. Justice Arun Bhansali and Hon'ble Mr. Justice Yogendra Kumar Purohit, held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the petitioner. The court noted that subsequent to the filing of the writ petition, an assessment order had been passed, and the petitioner had filed an appeal against this order. Consequently, the original purpose of the writ petition was rendered moot. The court's reasoning was solely based on the petitioner's counsel's statement that the petition was no longer necessary. No decision was made on the merits of any underlying tax dispute. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, M/s Mahesh Vegoils Private Limited, through its Director Shri Ramesh Chandra Toshniwal, filed a Civil Writ Petition No. 17471/2022 before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Officer, Ward-1, Bhilwara, the Principal Chief Commissioner of Income Tax, Jaipur, and the Central Board of Direct Taxes, New Delhi. The writ petition was filed challenging an order or action by the revenue. However, subsequent to the filing of the writ petition, an assessment order was passed, and the petitioner has filed an appeal against it.

What were the issues?

1. Whether the writ petition has become infructuous due to subsequent developments, specifically the passing of an assessment order and the filing of an appeal by the petitioner against that order. Assessee's Contention: The petitioner's counsel submitted that due to subsequent developments, namely the passing of an assessment order and the filing of an appeal by the petitioner, the writ petition has become infructuous. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the issues raised in the writ petition. The revenue's counsel appeared, but no arguments on the merits of the petition are detailed.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:3794-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17471/2022 M/s Mahesh Vegoils Private Limited, Through Its Director Shri Ramesh Chandra Toshniwal, Age 59 Ears, Having Office At 1St Floor, 147-148, Bazar No. 2, Near Vijay Hostel, Bhilwara (Rajasthan) 311001. ----Petitioner Versus 1. Income Tax Officer, Ito Ward-1, Kawa Khera Chourha, Shashtri Nagar, Bhilwara (Rajasthan) 311001. 2. Principal Chief Commissioner Of Income Tax, Income Tax Department, Ncr Building, State Circle, Jaipur (Rajasthan) 302005. 3. Central Board Of Director Taxes, Through Chairperson, Type-7, Bungalow No. 75, New Moti Bagh, New Delhi 110021. ----Respondents For Petitioner(s) : Mr. Falgun Buch. For Respondent(s) : Mr. Sunil Bhandari for Mr. K.K. Bissa. HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 24/01/2024 1. Learned counsel for the petitioner submits that on account of subsequent development, whereby, the assessment order has been passed and appeal has been filed by the petitioner, the writ petition has been rendered infructuous. 2. In view of the submissions made, the petition is dismissed as having become infructuous. (YOGENDRA KUMAR PUROHIT),J (ARUN BHANSALI),J 79-arunp/-

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