PADAM CHAND JAIN HUF vs. INCOME TAX OFFICER, WARD 1

CW/4795/2022HC RajasthanRJHC01020145202210 November 2022Bench: SANDEEP MEHTA,KULDEEP MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that both writ petitions have become infructuous. This decision was based on the submission made by the learned counsel for the petitioners, who stated that the petitions were rendered infructuous in view of the Supreme Court's judgment in the case of Union of India & Ors. vs Ashish Agarwal. Consequently, the High Court disposed of both writ petitions as having become infructuous. No specific findings on the merits of the original challenges were made, as the petitions were decided on the basis of their subsequent status. The operative direction was to dispose of the petitions.

What were the facts?

These are two connected writ petitions filed by Pankaj Jain (Proprietor of M/s Rajdhani Chem Food) and Padam Chand Jain HUF. The petitioners are challenging certain orders or actions of the Income Tax Officer, Ward-1, Makrana, and the Central Board of Direct Taxes. The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of these writ petitions before the High Court.

What were the issues?

1. Whether the writ petitions have become infructuous in light of the Supreme Court's judgment in Union of India & Ors. vs Ashish Agarwal (2022 SCC online SC 543)? Assessee's contention: The learned counsel for the petitioner submits that both writ petitions have become infructuous in view of the judgment rendered by the Hon'ble Supreme Court in the case of Union of India & Ors. vs Ashish Agarwal reported in 2022 SCC online SC 543. Revenue's contention: No specific contention is recorded for the revenue in the provided text. The judgment states that the petitions are disposed of as infructuous 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 12:05:08 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 12:05:08 AM)

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