PANKAJ JAIN vs. INCOME TAX OFFICER, WARD-1

CW/4471/2022HC RajasthanRJHC01018766202210 November 2022Bench: SANDEEP MEHTA,KULDEEP MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature for Rajasthan at Jodhpur held that both writ petitions had become infructuous. This decision was based on the submission made by the learned counsel for the petitioners, who cited the Supreme Court's judgment in Union of India & Ors. vs Ashish Agarwal. The High Court accepted this submission without delving into the merits of the original dispute. Consequently, the operative direction was to dispose of both writ petitions as having rendered infructuous. No specific issues were decided on their merits, and no principle can be cited for future cases beyond the procedural outcome.

What were the facts?

These are two writ petitions filed by Pankaj Jain and Padam Chand Jain HUF, challenging certain actions or orders of the Income Tax Officer, Ward-1, Makrana, and the Central Board of Direct Taxes. The specific assessment years and the nature of the order or action under challenge are not detailed in the provided text. The procedural history indicates that the matters were brought before the High Court of Judicature for Rajasthan at Jodhpur. The core of the dispute and the amounts involved are not specified.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The primary matter before the court was the submission by the learned counsel for the petitioners that the writ petitions had become infructuous. The petitioners argued that due to a recent judgment by the Hon'ble Supreme Court in the case of Union of India & Ors. vs Ashish Agarwal (2022 SCC online SC 543), the present writ petitions no longer required adjudication on merits. The respondents did not present any arguments as the petitions were disposed of based on the petitioner's submission.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4471/2022 Pankaj Jain S/o Shri Padam Chand Jain, Aged About 29 Years, Prop. Of M/s Rajdhani Chem Food, Resident Of Gangwal Bhawan, Main Road, Near Bus Stand, Mithari, Tehsil Nawa, Nagaur 341542. ----Petitioner Versus 1. Income Tax Officer, Ward-1, Makrana Having Its Address At Near Byepass Railway Overbridge, Shiv Colony, Makrana, District Nagaur, Rajasthan 341505. 2. Central Board Of Direct Taxes, Ministry Of Finance, Having Its Address At North Block, New Delhi 110011 Through Its Chairman. ----Respondents Connected With D.B. Civil Writ Petition No. 4795/2022 Padam Chand Jain Huf, Through Its Karta Shri Padam Chand Jain Son Of Shri Bhanwar Lal Jain, Aged About 57 Years, Having Its Address At Gangwal Bhawan, Village Mithari, Near Bus Stand, Tehsil Nawa, Nagaur 341509. ----Petitioner Versus 1. Income Tax Officer, Ward 1, Makrana Having Its Address At Near Byepass Railway Overbridge, Shiv Colony, Makrana, District Nagaur, Rajasthan 341505. 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) : Mr. Harshvardhan Singh For Respondent(s) : Mr. Vikram Singh HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order (Uploaded on 10/11/2022 at 03:31:46 PM) (Downloaded on 28/10/2026 at 12:02:42 AM) (2 of 2) [CW-4471/2022] 10/11/2022 Learned counsel Shri Harshvardhan Singh submits that both these writ petitions have been rendered infructuous in view of the judgment rendered by Hon’ble the Supreme Court in the case of Union of India & Ors. vs Ashish Agarwal reported in 2022 SCC online SC 543. In view of the submissions so made, both the writ petitions are disposed of as having rendered infructuous.

(KULDEEP MATHUR),J (SANDEEP MEHTA),J 14-Sudhir Asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 10/11/2022 at 03:31:46 PM) (Downloaded on 28/10/2026 at 12:02:42 AM)

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