MR. VIJAY GARG S/O SHRI RAM LAL GARG vs. CHIEF COMMISSIONER OF INCOME TAX

CW/6711/2019HC RajasthanRJHC02032340201903 May 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The reasoning was based on the submission made by the learned counsel for the petitioner, who stated that due to subsequent developments during the pendency of the writ petition, no cause of action survived for its continuation. Consequently, the High Court dismissed the writ petition as rendered infructuous. No specific findings were made on any substantive income tax issues, and no operative directions for relief were issued beyond the dismissal of the petition. The ratio decidendi is that a writ petition will be dismissed if the petitioner demonstrates that the original cause of action no longer exists.

What were the facts?

The petitioner, Mr. Vijay Garg, a former director of M/s Raj Autowheels (P) Ltd., filed a Civil Writ Petition No. 6711/2019 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various income tax authorities, including the Chief Commissioner of Income Tax, Principal Commissioner of Income Tax, Assistant Commissioner of Income Tax, Joint Commissioner of Income Tax, and Tax Recovery Officer. The writ petition was filed challenging an order or action by these authorities. The assessment year(s) and the specific amount in dispute are not recorded in the provided text. The procedural history leading to the writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner, Mr. Vijay Garg, had become infructuous due to subsequent developments during its pendency. The petitioner's counsel contended that no cause of action survived for pursuing the petition. The respondents' contentions are not recorded in the judgment. The question before the court was a procedural one concerning the maintainability of the writ petition in light of changed circumstances, rather than a substantive issue of income tax law. No specific provisions of the Income Tax Act were debated in relation to the core issue of the petition's survival.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:21066-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6711/2019 Mr. Vijay Garg S/o Shri Ram Lal Garg, Aged About 50 Years, R/o 81B, Vinayakam, Lohagal Road, Ajmer, Former Director Of M/s Raj Autowheels (P) Ltd. ----Petitioner Versus 1. Chief Commissioner Of Income Tax, 6, New Fatehpura Sahelia Marg, Udaipur. 2. Principal Commissioner Of Income Tax, Central Revenue Building, Jaipur Road, Ajmer. 3. Assistant Commissioner Of Income Tax, Circle-I, Opposite Central Bus Stand, Jaipur Bench, Ajmer. 4. Joint Commissioner Of Income Tax, Range I, Opposite Central Bus Stand, Jaipur Bench, Ajmer. 5. Tax Recovery Officer, Opposite Central Bus Stand, Jaipur Bench, Ajmer. ----Respondents For Petitioner(s) : Mr.Jitesh Kumawat, Adv. for Mr.Dilip Sharma, Adv. For Respondent(s) : Mr.Shantanu Sharma, Adv. Mr.Anurag Mathur, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 03/05/2024 Learned counsel for the petitioners 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. (BHUWAN GOYAL), J (AVNEESH JHINGAN), J HS/Riya/85

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