NISHAR AHMED vs. INCOME TAX OFFICER

CW/17741/2022HC RajasthanRJHC01081201202212 December 2023Bench: VIJAY BISHNOI,MUNNURI LAXMAN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that since an assessment order has already been passed, the writ petition filed by the petitioner has become infructuous. The Court's reasoning was based on the joint submission made by the learned counsel for both the parties. The operative direction was to dismiss the writ petition as having become infructuous. No specific issue regarding the assessment order itself or its validity was decided on merits. The principle derived is that a writ petition seeking to challenge an action or order of the revenue may be dismissed as infructuous if a subsequent event, such as the passing of an assessment order, renders the original challenge moot.

What were the facts?

The petitioner, Nishar Ahmed, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Officer, Ward-1, Jodhpur, the Principal Chief Commissioner of Income Tax, Jaipur, and the Central Board of Direct Taxes. The writ petition was filed challenging an action or order by the revenue. However, during the pendency of the writ petition, an assessment order was passed by the Income Tax Officer. The parties jointly submitted that due to the passing of the assessment order, the writ petition had become infructuous.

What were the issues?

1. Whether the writ petition has become infructuous in light of the assessment order being passed? Assessee's Contention: The assessee's counsel, Mr. Falgun Buch, did not explicitly argue on the merits of the case. Instead, both parties jointly submitted that the passing of the assessment order rendered the writ petition infructuous. Revenue's Contention: The revenue's counsel, Mr. K. K. Bissa, also did not argue on the merits. Both parties jointly submitted that the passing of the assessment order rendered the writ petition infructuous.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:43295-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17741/2022 Nishar Ahmed S/o Shri Komerudeen, Aged About 36 Years, Indra Colony, Bilara, District Jodhpur (Rajasthan) - 342602 ----Petitioner Versus 1. Income Tax Officer, Ito Ward -1, Aayakar Bhawan, Paota C Road, Jodhpur (Rajasthan) 311001 2. Principal Chief Commissioner Of Income Tax, Income Tax Department, Ncr Building, Statue Circle, Jaipur (Rajasthan) - 302005 3. Central Board Of Direct 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. K. K. Bissa HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN Judgment / Order 12/12/2023 Learned counsel for the parties have submitted that since assessment order has already been passed, this writ petition has rendered infructuous. Hence, this writ petition is dismissed as having become infructuous. (MUNNURI LAXMAN),J (VIJAY BISHNOI),J 64-DivyaTak/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 13/12/2023 at 02:28:21 PM) (Downloaded on 28/10/2026 at 12:02:01 AM)

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