SHRI RAJEEV GUPTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX,

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CW/22701/2018HC RajasthanRJHC02096763201819 January 2019Bench: INDERJEET SINGH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that both writ petitions have become infructuous. The reasoning provided is that the parties are in agreement that a final order of assessment has been passed by the Assessing Authority. Consequently, the Court dismissed both writ petitions. The operative direction is the dismissal of the petitions. No specific issue was decided on merits, as the petitions were disposed of on procedural grounds.

What were the facts?

The petitioner, Shri Rajeev Gupta, proprietor of M/s Rajeev Associates, filed two civil writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petitions were filed against the Principal Commissioner of Income Tax and the Assistant Commissioner of Income Tax. The assessment year(s) are not specified. The petitions challenged an order or action by the revenue authorities. The procedural history indicates that the parties are in agreement that a final order of assessment has been passed by the Assessing Authority.

What were the issues?

1. Whether the writ petitions have become infructuous in light of the final order of assessment being passed by the Assessing Authority? Assessee's Contention: The assessee's counsel agreed with the respondents that the final order of assessment has been passed, implying the petitions may no longer be maintainable in their current form. Revenue's Contention: The revenue's counsel agreed with the assessee that the final order of assessment has been passed.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 22701/2018 Shri Rajeev Gupta, Aged About 42 Years, Prop. M/s Rajeev Associates D-111, Jalvayu Vihar, Sec. 10 Vidhyadhar Nagar, Jaipur. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Ncr Building, Statue Circle, Jaipur. 2. Assistant Commissioner Of Income Tax- Circle- 4, Ncr Building, Statue Circle, Jaipur ----Respondents Connected With S.B. Civil Writs No. 22700/2018 Shri Rajeev Gupta, Aged About 42 Years, Prop. M/s Rajeev Associates D-111, Jalvayu Vihar, Sec. 10 Vidhyadhar Nagar, Jaipur. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Ncr Building, Statue Circle, Jaipur. 2. Assistant Commissioner Of Income Tax- Circle- 4, Ncr Building, Statue Circle, Jaipur ----Respondents For Petitioner(s) : Mr. C.M. Sharma for Mr. P.K. Kasliwal. For Respondent(s) : Mr. Tanvi Sahai for Mr. R.B. Mathur. HON'BLE MR. JUSTICE INDERJEET SINGH Order 19/01/2019 Counsel for the parties are in agreement that final order of assessment has been passed by the Assessing Authority.

(2 of 2) [CW-22701/2018] In that view of the matter, both the writ petitions are dismissed as having become infructuous. (INDERJEET SINGH),J MG/26-27

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