SHRI ABDUL HALEEM vs. DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1

CW/831/2026HC RajasthanRJHC01003601202623 September 2026Bench: VINIT KUMAR MATHUR,SANDEEP SHAH1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant (petitioner) that due to subsequent events, the present income tax appeal has become infructuous. The Court observed that in view of this submission, there was nothing remaining to be adjudicated in the appeal. Therefore, the Court dismissed the appeal as having become infructuous. No specific findings on any substantive tax issues were made as the appeal was disposed of on a procedural ground.

What were the facts?

The petitioner, Shri Abdul Haleem, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were the Deputy Commissioner of Income-Tax and the Principal Commissioner of Income-Tax. The petitioner's counsel submitted that due to subsequent events, the present income tax appeal has become infructuous. Consequently, there was nothing left to be adjudicated in the appeal.

What were the issues?

1. Whether the present income tax appeal has become infructuous due to subsequent events, rendering it unnecessary for adjudication? (Question of fact) Assessee's Contention: The assessee's counsel submitted that subsequent events have rendered the appeal infructuous. Revenue's Contention: No specific contention is recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

[2026:RJ-JD:45850-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 831/2026 CNR: RJHC010036012026 | URN: CW / 1548U / 2026 Shri Abdul Haleem S/o Shri Abdul Raheeem, Aged About 80 Years, Resident Of 110, Mandia Gali, Behind Blind School, Kamla Nehru Nagar, Jodhpur (Rajasthan) - 342001. ----Petitioner Versus 1. Deputy Commissioner Of Income-Tax Central Circle-1, Jodhpur, Aayakar Bhawan, Paota C Road, Jodhpur E- Jodhpur.dcit.cen1@incometax.gov.in 2. Principal Commissioner Of Income-Tax (Central), Jaipur, New Central Revenue Building At Statue Circle, Jaipur (Rajasthan)-302005. ----Respondents For Petitioner(s) : Mr. Prateek Gattani For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE VINIT KUMAR MATHUR HON'BLE MR. JUSTICE SANDEEP SHAH Order 23/09/2026 1. Learned counsel for the appellant submits that due to the subsequent events, the present income tax appeal has been rendered infructuous. 2. In view of the above, nothing remains to be adjudicated in the present income tax appeal. 3. Accordingly, the present income tax appeal is dismissed as having become infructuous. (SANDEEP SHAH),J (VINIT KUMAR MATHUR),J 136/Devraj Pandey

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