VINITA AGARWAL DAUGHTER OF SHRI SITA RAM GOYAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/3852/2021HC RajasthanRJHC02022820202114 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the writ petition had become infructuous due to subsequent developments during its pendency. The reasoning was based on the submission made by the learned counsel for the petitioner that no cause of action survived. Consequently, the writ petition was dismissed as rendered infructuous. The ratio decidendi is that if a party to a legal proceeding acknowledges that the matter has become infructuous due to subsequent events, the proceeding should be dismissed on that ground. No specific relief was granted or denied on the merits of the original grievance, as the petition was disposed of on a procedural basis. No issues were left undecided, as the petition was dismissed in its entirety.

What were the facts?

The petitioner, Vinita Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Principal Commissioner of Income Tax, Jaipur-2, and the Central Board of Direct Taxes. The writ petition challenged an order or action by the revenue authorities. During the pendency of the writ petition, subsequent developments occurred, rendering the petition infructuous. The specific nature of the original challenge, the assessment year(s), the amount in dispute, and the procedural history leading to the writ petition are not recorded in the provided judgment.

What were the issues?

1. Whether the writ petition has become infructuous due to subsequent developments during its pendency, thereby necessitating its dismissal? (Question of law) Assessee's Contention: The learned counsel for the petitioner submitted that in view of the subsequent developments during the pendency of the writ petition, no cause of action survives for pursuing the petition. Revenue's Contention: The judgment does not record any specific contentions made by the respondents (revenue) regarding the issues.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:7527-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3852/2021 Vinita Agarwal Daughter Of Shri Sita Ram Goyal, Resident Of 18, Bharat Mata Path, Jamna Lal Bajaj Marg, C-Scheme, Jaipur 302001 ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Jaipur -2, Jaipur Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur. 2. Cental Coard Of Direct Taxes, New Delhi, Having Its Office At North Block, Central Secretariat, New Delhi - 110001 Through Its Chairman ----Respondents For Petitioner(s) : Ms.Apeksha Bafna For Respondent(s) : Mr.Arnav Singh for Mr.Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 14/02/2024 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. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/26

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