MODERN INSULATORS LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/22067/2018HC RajasthanRJHC02092865201805 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The court accepted the submission made by the learned counsel for the petitioner that subsequent developments during the pendency of the writ petition had rendered the petition without a cause of action. Consequently, the court dismissed the writ petition as having become infructuous. No decision was made on the merits of the original challenge, as the petition was disposed of on procedural grounds due to its rendered infructuous status.

What were the facts?

The petitioner, Modern Insulators Limited, filed a Civil Writ Petition No. 22067/2018 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax and the Deputy Commissioner of Income Tax, Circle-6, Jaipur. The writ petition was filed challenging an order or action by the revenue authorities. During the pendency of the writ petition, subsequent developments occurred which rendered the petition infructuous.

What were the issues?

1. Whether the writ petition has become infructuous due to subsequent developments during its pendency? (Question of fact) Assessee's Contention: The learned counsel for the petitioner submitted that in view of the subsequent developments during the pendency of the writ petition, no cause of action survives for pursuing the petition. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the survival of the cause of action.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:28018-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 22067/2018 Modern Insulators Limited, Having Its Registered Address At A-4, Vijay Path, Tilak Nagar, Jaipur Through Its Company Secretary Mr. Gaurav Goyal R/o 69/425 A, Aastha Apartment, Heera Path, Mansarovar, Jaipur-302004. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle-6, New Central Revenue Bldg, Statue Circle, Jaipur-302005 2. Deputy Commissioner Of Income Tax, Circle 6, New Central Revenue Bldg, Statue Circle, Jaipur-302005 ----Respondents For Petitioner(s) : Mr. Rajat Sharma, Adv. for Mr. Sanjay Jhanwar, Senior Advocate. For Respondent(s) : Mr. Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 05/07/2024 Learned counsel for the petitioner submits that in view of the subsequent developments during pendency of the writ petition, no cause of action survives for pursuing the petition. In view of the above, the writ petition is dismissed as rendered infructuous. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J MADAN/HS/S-120

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