KAPIL BAHETI vs. INCOME TAX OFFICER

CW/3118/2023HC RajasthanRJHC01013081202305 September 2023Bench: AUGUSTINE GEORGE MASIH,VINIT KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition had become infructuous. This decision was based on the statement made by the learned counsel for the petitioner, who informed the Court that a final assessment order had been passed. Consequently, the Court found no further purpose in continuing the writ proceedings. The principle derived is that if the subject matter of a writ petition is resolved by subsequent events, such as the passing of a final order, the petition can be disposed of as infructuous. The operative direction was to dispose of the writ petition.

What were the facts?

The petitioner, Kapil Baheti, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Income Tax Officer, Ward-1, Bhilwara, and the National Faceless Assessment Centre. The writ petition was filed challenging an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court via a writ petition.

What were the issues?

1. Whether the writ petition has become infructuous due to the passing of a final assessment order? (Question of fact) Assessee's Contention: The learned counsel for the petitioner stated that the writ petition has become infructuous as the final assessment order has been passed. The petitioner did not present any other arguments as the primary submission was that the petition was no longer maintainable. Revenue's Contention: The judgment does not record any specific arguments presented by the revenue. However, the outcome suggests that the revenue's position, or at least the factual development, led to the petition being rendered infructuous.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:28077-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3118/2023 Kapil Baheti S/o Shri Rajendra Kumar Baheti, Aged About 35 Years, Having His Address At 1, Station Road Gulabpura, Bhilwara 331021. ----Petitioner Versus 1. Income Tax Officer, Ward-1, Bhilwara Having Its Address At Near Kawa Khera Chourha, Shashtri Nagar, Bhilwara. 2. The National Faceless Assessment Centre, Having Its Address At Income Tax Department, Ministry Of Finance, Inside Jawaharlal Nehru Stadium, New Delhi. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. K.K. Bissa HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 05/09/2023 Learned counsel for the petitioner states that the present writ petition has been rendered infructuous as the final assessment order has been passed. The writ petition stands disposed of as having become infructuous. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ 1-MohitTak/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 06/09/2023 at 11:21:32 AM) (Downloaded on 28/10/2026 at 12:02:23 AM)

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