RADHA GOVIND BUILDESTATE PRIVATE LIMITED vs. INCOME TAX OFFICER

CW/4569/2022HC RajasthanRJHC02022604202221 April 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the respondent that the proceedings against the petitioner have been dropped. Based on this statement, the Court held that the writ petition had become infructuous. Consequently, the Court disposed of the writ petition. No specific findings on the merits of any tax dispute were made, as the proceedings were dropped by the revenue. The operative direction was to dispose of the petition as having become infructuous.

What were the facts?

The petitioner, Radha Govind Buildestate Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Jaipur Bench. The petition was filed against the Income Tax Officer, Ward-1(3), Jaipur. The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The procedural history indicates that the matter was heard by the Division Bench. The amount in dispute is not mentioned.

What were the issues?

1. Whether the writ petition has become infructuous due to the dropping of proceedings against the petitioner? (Question of law) Assessee's Contention: The petitioner, through its counsel, appeared before the court. Revenue's Contention: The learned counsel for the respondent (Income Tax Officer) stated that the proceedings against the petitioner have been dropped. No specific authorities, circulars, or precedents were cited by either party in the provided text.

AI-generated summary — verify with the full judgment below

[2023/RJJP/007635] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4569/2022 Radha Govind Buildestate Private Limited, Having Its Registered Office At E-24, Ganesham Tower, Vaishali Nagar, Amrapali Marg, Jaipur - 302015, Rajasthan Through Its Director Sh. Girraj Agarwal. ----Petitioner Versus Income Tax Officer, Ward- 1(3), Jaipur, New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur. ----Respondent For Petitioner(s) : Mr. Javed Khan For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 21/04/2023 Heard Mr. Javed Khan, learned counsel for the petitioner and Mr. Anuroop Singhi, learned counsel for the respondent. At the outset, learned counsel for the respondents submits that the proceedings against the petitioner have been dropped. Placing on record the said statement, this writ petition is disposed of as having become infructuous. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ RAJAT/43

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