LATE SHRI SHYAM MOHAN RAWAT, SON OF LATE SHRI PURAN MAL RAWAT vs. INCOME TAX OFFICER, WARD 1 (1)

PDF · subscribers
CW/7689/2021HC RajasthanRJHC02045363202105 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that the Department, during the pendency of the writ petition, had passed an order under Section 148A(d) of the Income Tax Act, 1961, dropping the reassessment proceedings. Based on this submission by the petitioner's counsel, the High Court found that no cause of action survived for the petition. Therefore, the writ petition was dismissed as infructuous. The principle derived is that if the underlying action challenged in a writ petition is withdrawn or dropped by the authority, the petition becomes infructuous and liable for dismissal.

What were the facts?

The petitioner, Late Shri Shyam Mohan Rawat, through his legal heir Shri Ravi Kumar Rawat, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 1(1), Jaipur. The petition challenged an order or action related to reassessment proceedings. During the pendency of the writ petition, the Department passed an order under Section 148A(d) of the Income Tax Act, 1961, dropping the reassessment proceedings.

What were the issues?

1. Whether the writ petition has become infructuous due to the dropping of reassessment proceedings by the respondent. The petitioner's counsel argued that the reassessment proceedings have been dropped by the Department in an order passed under Section 148A(d) of the Income Tax Act, 1961. Consequently, no cause of action survives for the present petition. The respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148A(d)

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:5981-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7689/2021 Late Shri Shyam Mohan Rawat, Son Of Late Shri Puran Mal Rawat, Through His Legal Heir Shri Ravi Kumar Rawat Having His Address At 14, Ganesh Colony, Bhairav Path, Jawahar Lal Nehru Marg, Jaipur 302004 In The State Of Rajasthan ----Petitioner Versus Income Tax Officer, Ward 1 (1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005 In The State Of Rajasthan ----Respondent For Petitioner(s) : Mr.Siddharth Ranka For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 05/02/2024 1. Learned counsel for the petitioner submits that during pendency of the petition, the Department, in an order passed under Section 148A(d) of the Income Tax Act, 1961, have dropped the reassessment proceedings and hence no cause of action survives in this petition. 2. The writ petition is dismissed as infructuous. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Preeti Asopa /68

More judgments on Section 148A(d)

All 544 judgments and leading authorities on Section 148A(d) →

Recent GST High Court judgments

Search GST case law →