UTTAPAL KACHHAWA S/O SHRI NAND KISHORE KACHHAWA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/2997/2026HC RajasthanRJHC02011122202607 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 due to the efflux of time. The learned counsel for both the petitioner and the respondents made a joint submission to this effect. Consequently, the Court dismissed the writ petition on the grounds that it had become infructuous. The reasoning was based solely on the parties' agreement that the matter was no longer alive or relevant due to the passage of time. No decision was made on the substantive merits of any tax-related issue. All pending applications associated with the writ petition were also disposed of.

What were the facts?

The petitioner, Uttapal Kachhawa, filed a Civil Writ Petition No. 2997/2026 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various income tax authorities, including the Principal Commissioner of Income Tax, Jaipur, and other Additional/Deputy/Income Tax Officers in Ajmer. The petition was filed challenging an order or action by these authorities. The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent submission by the parties.

What were the issues?

The primary issue before the High Court was whether the writ petition had become infructuous due to the efflux of time. The petitioner's counsel argued that the petition had become infructuous. The respondents' counsel also implicitly agreed by not contesting this submission. The question of law, therefore, was whether a writ petition, by efflux of time, can be rendered infructuous and consequently dismissed. No specific provisions of the Income Tax Act were directly debated in relation to the merits of the case, as the decision was based on procedural grounds.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:14306-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2997/2026 Uttapal Kachhawa S/o Shri Nand Kishore Kachhawa, Aged About 34 Years, R/o 153 Shree Vallabh Kripa, Near Primary School, Shivajinagar, Krishangarh, Ajmer Rajasthan. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Pcit (Au)-1, Jaipur New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur. 2. The Additional Commissioner Of Income Tax, Addl/jcit (Au)-1(1), Ajmer, Cr Building, Opp. Session Court, Jaipur Road, Ajmer 3. The Deputy Commissioner Of Income Tax, Dc/ Acit(Au)- 1(1), Ajmer At Ajmer, Cr Building, Opp. Session Court, Jaipur Road, Ajmer. 4. The Income Tax Officer, Ito(Au)-1(1), Ajmer At Ajmer, Cr Building, Opp. Session Court, Jaipur Road, Ajmer. ----Respondents For Petitioner(s) : Mr. Parth Gupta For Respondent(s) : Mr. Shantanu Sharma HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 07/04/2026 Learned counsel for parties 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 Chetna/Gaurav/45

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