URBAN IMPROVEMENT TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX ANR

CW/2564/2017HC RajasthanRJHC02062330201715 March 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was rendered infructuous. This decision was based solely on the submission made by the learned counsel for the petitioner, who stated that in view of subsequent developments during the pendency of the writ petition, no cause of action survived for pursuing it. Consequently, the Tribunal dismissed the writ petition as infructuous. No other issues were decided, and no reasoning beyond the petitioner's submission was provided. The ratio decidendi is that a writ petition can be dismissed as infructuous if the petitioner concedes that no cause of action remains.

What were the facts?

The petitioner, Urban Improvement Trust, Kota, through its Accounts Officer, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax and the Chief Commissioner of Income Tax. The writ petition was filed challenging an order or action by the income tax authorities. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to the writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner had become infructuous due to subsequent developments during its pendency. The petitioner's counsel submitted that no cause of action survived for pursuing the petition. The respondents' contentions are not recorded in the judgment. The question of law, framed as a question of law or mixed law and fact, is whether the writ petition should be dismissed as rendered infructuous based on the petitioner's submission regarding subsequent developments.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:13008-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2564/2017 Urban Improvement Trust, Kota, Through Shri Parmanand Goyal S/o Moolchand Ji Goyal, Accounts Officer, Urban Improvement Trust Building, Cad Circle, Kota Rajasthan. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 1, 1St Floor, Dainik Navjyoti Building, Rawatbhata Road, Kota 2. Chief Commissioner Of Income Tax, 16, Moomal Tower Udaipur. ----Respondents For Petitioner(s) : Mr.Aryan Singh Chouhan for Mr.Sanjay Jhanwar, Sr. Adv. For Respondent(s) : Ms.Bhawna Laddha for Mr.Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 15/03/2024 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. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J Monika/Sudeepak/8

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