LATE JWALA PRASAD SARDA SON OF SHRI SHANKAR LAL SARDA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/12090/2021HC RajasthanRJHC02069624202106 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions had become infructuous. This decision was based solely on the submission made by the counsel for the petitioners. The court accepted this submission without delving into the merits of the underlying tax disputes. Consequently, the High Court dismissed the writ petitions. No specific findings were made on any tax-related issues, and no operative directions were issued regarding the tax assessments themselves. The principle derived from this judgment is that a writ petition can be dismissed as infructuous if the parties agree that it has lost its purpose due to the passage of time or other supervening circumstances.

What were the facts?

These are consolidated writ petitions filed by legal heirs of deceased individuals, namely Late Jwala Prasad Sarda, Late Prakash Chand Daga, and Late Ramavatar Garg, against the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The petitions challenge orders or actions taken by the Income Tax Department. The specific assessment years and the exact nature of the orders under challenge are not detailed in the provided text. The procedural history is limited to the filing of these writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur.

What were the issues?

The primary issue before the High Court was whether the writ petitions had become infructuous due to the efflux of time. The petitioners, through their counsel, submitted that the petitions had indeed become infructuous. The respondent, Assistant Commissioner of Income Tax, did not present any arguments on this point as recorded in the judgment. The question of law or mixed law and fact, therefore, was whether the petitions should be dismissed on the ground of becoming infructuous. No specific provisions of the Income Tax Act were debated in relation to the merits of the case, as the decision was based on the procedural status of the petitions.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:13988-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12090/2021 Late Jwala Prasad Sarda Son Of Shri Shankar Lal Sarda, Through His Legal Heir Smt. Chandra Kanta Sarda Having Her Address At C/o O.p. Agarwal And Co., H-8, Chitranjan Marg, C-Scheme, Jaipur Currently At A-53, Sangram Singh Colony, C-Scheme, Jaipur 302001 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidh-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan. ----Respondent Connected With D.B. Civil Writ Petition No. 9296/2021 Late Shri Prakash Chand Daga, Son Of Late Shri Prem Chand Daga, Through His Legal Heir Smt. Kushal Devi Daga Having Her Address At 1482, Barah Gangaur Ka Rasta, Johari Bazar, Jaipur 302003 In The State Of Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan ----Respondent D.B. Civil Writ Petition No. 9606/2021 Late Shri Ramavatar Garg Son Of Late Shri Hanuman Prasad Garg, Through His Legal Heir Smt. Maya Devi Garg Having Her Address At Katla Bazar, Todaraisingh, District Tonk 304506 In The State Of Rajasthan ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of

[2026:RJ-JP:13988-DB] (2 of 3) [CW-12090/2021] Rajasthan. ----Respondent D.B. Civil Writ Petition No. 9624/2021 Late Shri Ramavatar Garg Son Of Late Shri Hanuman Prasad Garg, Through His Legal Heir Smt. Maya Devi Garg, Having Her Address At Katla Bazar, Todaraisingh, District Tonk 304506 In The State Of Rajasthan. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005 In The State Of Rajasthan. ----Respondent D.B. Civil Writ Petition No. 12056/2021 Late Jwala Prasad Sarda Son Of Shri Shankar Lal Sarda, Through His Legal Heir Smt. Chandra Kanta Sarda Having Her Address At C/o O.p. Agarwal And Co. H-8, Chitranjan Marg, C-Scheme, Jaipur Currently At A-53, Sangram Singh Colony, C-Scheme, Jaipur- 302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka Ms. Sathrika Jha For Respondent(s) : Mr. Siddharth Bapna HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 06/04/2026 Counsel for the petitioners submits that by efflux of time, the present writ petitions have become infructuous.

[2026:RJ-JP:13988-DB] (3 of 3) [CW-12090/2021] In that view of the matter, these writ petitions are dismissed as having become infructuous. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J JYOTI /105-109

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