PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S OM METALS INFRA PROJECTS LTD.

ITA/122/2019HC RajasthanRJHC02074314201926 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The reasoning was based on the submission made by the petitioner's counsel, which was not opposed by the respondents' counsel, that the appeal before the Commissioner, Income Tax (Appeal) had been decided. Therefore, the purpose of the writ petition, which was likely to challenge an interim order or seek a specific direction pending the appeal, was no longer relevant. The operative direction was to dismiss the petition. No specific issues were left undecided as the petition was disposed of on a procedural ground.

What were the facts?

The petitioner, Raipur Waste Management Pvt Ltd, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was against the Income Tax Department, specifically the Tax Recovery Officer and the Assistant Commissioner of Income Tax. The petitioner's counsel submitted that the appeal against the order of the Commissioner, Income Tax (Appeal) had been decided. Consequently, the writ petition had become infructuous. The respondents' counsel did not oppose this submission. The High Court noted that the appeal had been decided by the Commissioner, Income Tax (Appeal).

What were the issues?

1. Whether the writ petition has become infructuous, given that the appeal before the Commissioner, Income Tax (Appeal) has been decided? (Question of fact). Assessee's contention: The petitioner argued that since the appeal before the Commissioner, Income Tax (Appeal) has been decided, the present writ petition has become infructuous. Revenue's contention: The respondents did not oppose the submission made by the petitioner's counsel.

AI-generated summary — verify with the full judgment below

2025:CGHC:56545

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 122 of 2019 1 - Raipur Waste Management Pvt Ltd A Company Registered Under Companies Act, 1956 Having Its Registered Office At 60, Akshaya Complex, First Floor, Commercial Area, Neharu Nagar East, Bhilai 49020, Chhattisgarh, District : Durg, Chhattisgarh

... Petitioner versus 1 - Tax Recovery Officer (Assessment-2), Income Tax Department, Bhilai - 490020 Chhattisgarh, District : Durg, Chhattisgarh 2 - Assistant Commissioner Of Income Tax-1 (1), Bhilai, 32/32, Bunglows, Admi Nagar, Hudco, Bhilai Chhattisgarh, District : Durg, Chhattisgarh

... Respondent(s) (Cause title taken from Case Information System) For Petitioner : Mr. Sanjeev Kumar Sahu, Advocate For Respondents : Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 20/11/2025

Heard. RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.11.20 18:17:17 +0530

2 2. Learned counsel appearing for the petitioner would submit that appeal has been decided by Commissioner, Income Tax (Appeal), therefore, this petition has become infructuous. 3. Learned counsel for the respondents has not opposed the submission made by the learned counsel appearing for the petitioner. 4. In view of above submission made by learned counsel appearing for the petitioner, this petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi)

Judge Ravi Mandavi

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