NIRMAL KUMAR BARDIYA S/O SAGARMAL BARDIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/2544/2026HC RajasthanRJHC02011197202620 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The reasoning was based solely on the submission made by the petitioner's counsel that the matter had become infructuous due to the passage of time. Consequently, the Court dismissed the writ petition on this ground. No decision was made on the merits of the original challenge that led to the filing of the writ petition. All pending applications were also disposed of.

What were the facts?

The petitioner, Nirmal Kumar Bardiya, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Principal Commissioner of Income Tax and the Assistant Commissioner of Income Tax, both from Central Circle-4, Jaipur. The writ petition challenged an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came before the Division Bench comprising Hon'ble Mr. Justice Inderjeet Singh and Hon'ble Mr. Justice Ashok Kumar Jain.

What were the issues?

The Tribunal (High Court in this case) had to decide whether the writ petition was still maintainable. The petitioner's counsel argued that the writ petition had become infructuous due to the efflux of time. The judgment does not record any specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:16563-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2544/2026 Nirmal Kumar Bardiya S/o Sagarmal Bardiya, Aged About 65 Years, R/o 24, Bardiya Colony, Museum Road, Jaipur, Rajasthan - 302004 ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Central Circle, Central Circle -4, Jaipur, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur 2. Assistant Commissioner Of Income Tax, Central Circle, Central Circle -4, Jaipur, Lic Building, Ambedkar Circle, Jaipur ----Respondents For Petitioner(s) : Mr. Sahaj Veer Baweja For Respondent(s) : HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 20/04/2026 Learned counsel for petitioner submits that by efflux of time the present writ petition has become infructuous. In that view of the matter, the instant writ petition is dismissed as having become infructuous. All pending application(s) stands disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J GAURAV /135

Recent GST High Court judgments

Search GST case law →