M/S PALIWAL S EXCLUSIVE AND ANR vs. THE DEPUTY COMMISSIONER OF INCOME

CW/9554/2010HC RajasthanRJHC02022168201008 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. This decision was based on the submission made by the learned counsel for the petitioner. The court reasoned that if the cause of action no longer survives due to subsequent events, the petition cannot be pursued. Consequently, the court dismissed the writ petition as rendered infructuous. No specific findings were made on the merits of the original dispute, as the petition was disposed of on a procedural ground.

What were the facts?

The petitioners, M/s Paliwal S Exclusive Marble Pvt. Ltd. and Shri Kailash Chandra Kabra, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Deputy Commissioner of Income-Tax, Central Circle 2, Jaipur. The writ petition was filed challenging an order or action by the revenue. The procedural history indicates that the petition was pending before the court.

What were the issues?

1. Whether the writ petition has become infructuous due to subsequent developments during its pendency? (Question of law) The petitioner's counsel argued that subsequent developments had rendered the writ petition infructuous, meaning there was no longer a live dispute to be adjudicated. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:21846-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9554/2010 1. M/s Paliwal S Exclusive Marble Pvt. Ltd., A Private Ltd. Company with its registered office at A-72 (B), Road No.1C, Vki Area, Jaipur, in the State of Rajasthan 2. Shri Kailash Chandra Kabra, S/o Shri Askaran Kabra R/o 37,38 Patel Nagar, Near Ram Mandir, Hawa Sarak, Jaipur, In the State of rajasthan. ----Petitioner Versus The Deputy Commissioner Of Income-Tax, Central Circle 2, Room No. N.A. 105, Central Revenue Building, Bhagwan Das Road, Jaipur, In the State of Rajasthan. ----Respondent For Petitioner(s) : Mr.N.K. Jain, Adv. For Respondent(s) : Mr.Siddharth Bapna, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 08/05/2024 Learned counsel for the petitioner 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/12

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