SUNDEEP LOOMBA SON OF SHRI S.S. LOOMBA vs. INCOME TAX OFFICER

CW/3189/2022HC RajasthanRJHC02015853202223 August 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide any substantive issue on merits. The court noted the submission made by the learned counsel for the respondents that the proceedings against the petitioner have been dropped as the amount in dispute was less than Rs. 50 lacs. In light of this submission, the court held that the writ petition would not survive. Consequently, the writ petition was disposed of as infructuous. No specific finding was made on the merits of the original tax proceedings or the legality of any action taken by the Income Tax Officer. The operative direction was to dispose of the writ petition.

What were the facts?

The petitioner, Sundeep Loomba, filed a writ petition before the Rajasthan High Court at Jaipur challenging certain proceedings initiated against him by the Income Tax Officer, Ward 1(2), Jaipur. The Central Board of Direct Taxes was also a respondent. The assessment year(s) and the specific nature of the proceedings are not detailed in the judgment. The procedural history is limited to the filing of the writ petition and the subsequent submission by the respondents.

What were the issues?

1. Whether the writ petition survives for adjudication when the proceedings against the petitioner have been dropped by the revenue. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The learned counsel for the respondents informed the court that the proceedings against the petitioner have been dropped because the amount in dispute is less than Rs. 50 lacs. No specific legal provisions or precedents were cited.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:18765-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3189/2022 Sundeep Loomba Son Of Shri S.s. Loomba, Aged About 53 Years, Resident Of 25 Hathroi, Gopal Bari, Jaipur In The State Of Rajasthan-302001 ----Petitioner Versus 1. Income Tax Officer, Ward 1(2) Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur 302005 2. Central Board Of Direct Taxes, Ministry Of Finance, Having Its Address At North Block, New Delhi-110011 Through Its Chairman. ----Respondents For Petitioner(s) : Ms. Apeksha Bapna with Mr. Rohan Chattar for Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S.Bhati HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 23/08/2023 1. Learned counsel for the respondents informs the court that the proceedings against the petitioner stand dropped as it is less than Rs. 50 lacs. 2. In the light of above, the present writ petition would not survive and therefore, the same stands disposed of as such. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ Raghu/ANIL SHARMA /53

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