M/S GANESH BUILDERS vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BIKANER

CW/17913/2019HC RajasthanRJHC01080194201907 July 2021Bench: DINESH MEHTA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the Income-Tax Department's counsel that the impugned order had been withdrawn. The counsel for the petitioner did not oppose this submission. Consequently, the Court found that the writ petition had been rendered infructuous. The Court dismissed the writ petition accordingly. The interim order dated 17.12.2019, which was previously passed by the Court, was vacated. All interlocutory applications were also disposed of. No specific findings were made on the merits of any tax dispute, as the matter was disposed of on a procedural ground.

What were the facts?

The petitioner, M/s Ganesh Builders, through its partner Gaurishanker Sai, filed a Civil Writ Petition No. 17913/2019 before the High Court of Judicature for Rajasthan at Jodhpur. The petition challenged an order or action by the Income-Tax Department, specifically the Principal Commissioner of Income Tax, Bikaner, and the Assistant Commissioner of Income Tax, Circle, Sri Ganganagar. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that an interim order was passed by the Court on 17.12.2019.

What were the issues?

The primary issue before the High Court was the status of the impugned order or action. The Court needed to decide whether the writ petition was maintainable or had become infructuous. Contentions: Assessee (Petitioner): Did not oppose the submission made by the revenue. Revenue (Respondents): Submitted that the impugned order has been withdrawn.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 17913/2019 M/s Ganesh Builders, 1-G-44, Jawahar Nager, Sri Ganganagar Through Its Partner, Gaurishanker Sai S/o Sh Ladhu Ram Sai, Aged About 78 Years, R/o 1-G-44 Jawahar Nagar, Sri Ganganagar - 335001. ----Petitioner Versus 1. The Principal Commissioner Of Income Tax, Bikaner, Aayakar Bhawan, Rani Bazar, Bikaner, 334001. 2. Assistant Commissioner Of Income Tax, Circle, Sri Ganganagar, Aayakar Bhawan, Sri Ganganagar. ----Respondents For Petitioner(s) : Mr. Anirudh Kothari For Respondent(s) : Ms. Surbhi Bissa for Mr. K.K. Bissa JUSTICE DINESH MEHTA Order 07/07/2021 1. Ms. Surbhi Bissa, associate to Mr. K.K. Bissa, learned counsel appearing for Income-Tax Department, submits that the order impugned has been withdrawn. 2. Learned counsel for the petitioner does not oppose the aforesaid submission. 3. In view of the aforesaid, the writ petition has been rendered infructuous. 3. Dismissed accordingly. 4. The interim order dated 17.12.2019, passed by this Court, therefore, stands vacated. (Uploaded on 07/07/2021 at 04:25:37 PM) (Downloaded on 28/10/2026 at 12:07:22 AM) (2 of 2) [CW-17913/2019] 5. All interlocutary applications also stand disposed of accordingly. (DINESH MEHTA),J 73-skm/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/07/2021 at 04:25:37 PM) (Downloaded on 28/10/2026 at 12:07:22 AM)

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