MAYA RATHI W/O SHRI NAVNEET RATHI vs. INCOME TAX OFFICER

CW/7495/2022HC RajasthanRJHC02039059202225 April 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since the final assessment order passed during the pendency of the writ petition was in favour of the petitioner, the issue raised in the writ petition had become academic. Consequently, the writ petition was disposed of. The Court explicitly kept open the legal issue involved in the matter, indicating that the decision to dispose of the petition was based on the changed circumstances rather than a determination of the underlying legal question. No specific relief was granted or denied on merits, as the petition was rendered infructuous.

What were the facts?

The petitioner, Maya Rathi, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 2(2), Ajmer, and the Union of India through the Secretary, Central Board of Direct Taxes. The writ petition challenged an order or action by the Income Tax Officer. During the pendency of the writ petition, the Income Tax Officer passed a final assessment order. This final assessment order was found to be in favour of the petitioner.

What were the issues?

1. Whether the writ petition has become academic due to the passing of a final assessment order in favour of the petitioner? (Question of law) Assessee's contention: The petitioner, through their counsel, informed the Court that a final assessment order has been passed during the pendency of the writ petition, and this order is in their favour. Therefore, the issue raised in the writ petition is now academic. Revenue's contention: The judgment does not record any specific contention from the respondents regarding the academic nature of the petition or the merits of the assessment order.

AI-generated summary — verify with the full judgment below

[2023/RJJP/007984] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7495/2022 Maya Rathi W/o Shri Navneet Rathi, Aged About 46 Years, Resident Of 21, Ward No. 1, Sadar Bazar, Main Street, Nasirabad, Ajmer, Rajasthan - 305601. ----Petitioner Versus 1. Income Tax Officer, Ward 2(2), Central Revenue Building, Opposite Sessions Court, Jaipur Road, Ajmer, Rajasthan - 305001. 2. Union Of India, Through Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct)-110001 ----Respondents For Petitioner(s) : Mr. Vedant Agarwal with Mr. Akshay Bhardwaj Advocate. For Respondent(s) : Mr. R.D. Rastogi, Additional Solicitor General with Mr. C.S. Sinha Advocate. Ms. Bhavana Ladha Advocate on behalf of Mr. Shantanu Sharma Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Judgment 25/04/2023 Heard. When the matter comes up for consideration, learned counsel for the petitioner informed that during the pendency of this writ petition, the authority has passed final assessment order, which order is in favour of the petitioner. On such disclosure, the issue raised in this petition is rendered academic and the writ petition is finally disposed off keeping open the legal issue involved in the matter.

(ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ SANJAY KUMAWAT-15

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