MADHAV MARBLES AND GRANITES LTD. vs. A..C.I.T.CIRCLE-2,UDAIPUR

ITA/99/2010HC Rajasthan2026:RJ-JD:48433-DB06 October 2026Bench: ARUN MONGA, YOGENDRA KUMAR PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the concession made by the learned counsel for the appellant that the appeal had become infructuous due to the passage of time and subsequent developments. Consequently, the counsel was under instructions not to press the appeal. In light of this, the High Court disposed of the instant Income Tax Appeal. No specific findings on the merits of the original dispute were made, as the appeal was not pressed. The operative direction was to dispose of the appeal as not pressed.

What were the facts?

The appellant, Madhav Marbles And Granites Ltd., through its Managing Director Shri Ashok Doshi, filed an Income Tax Appeal No. 99/2010 before the High Court of Judicature for Rajasthan at Jodhpur. The appeal was against the Assistant Commissioner of Income Tax, Circle-2, Udaipur. The appeal was filed for assessment year(s) not specified in the judgment. The procedural history indicates that the appeal was listed for hearing. The counsel for the appellant made a concession before the court.

What were the issues?

1. Whether the instant appeal has become infructuous due to the passage of time and subsequent developments, and therefore, should not be pressed by the appellant? (Question of fact and law) Contentions: Assessee: The learned counsel for the appellant fairly concedes that due to the passage of time and in view of the subsequent developments, the instant petition has become infructuous, therefore, he is under instruction to not press the same. Revenue: No arguments are recorded for the respondent.

AI-generated summary — verify with the full judgment below

[2026:RJ-JD:48433-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 99/2010 CNR: RJHC010407402008 | URN: ITA / 363U / 2010 Madhav Marbles And Granites Ltd., through its Managing Director Shri Ashok Doshi, Son of Late Shri Tej Singh Doshi, Aged About 57 Years, R/o 59, Moti Margi Scheme, Udaipur. ----Appellant Versus Assistant Commissioner Of Income Tax, Circle-2,Udaipur ----Respondent For Appellant(s) : Mr. Anjay Kothari For Respondent(s) : Mr. KK Bissa HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 06/10/2026 1. Learned counsel for the appellant fairly concedes that due to passage of time and in view of the subsequent developments, the instant petition has become infructuous, therefore, he is under instruction to not press the same. 2. The instant income tax appeal is disposed of accordingly. (YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J 76/Raksha Rakhecha Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/10/2026 at 11:06:05 AM) (Downloaded on 28/10/2026 at 12:42:26 AM)

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