OAN INDUSTRIES LTD. vs. INCOME TAX OFFICER

ITA/160/2024HC RajasthanRJHC02102700202428 April 2025Bench: INDERJEET SINGH,MUKESH RAJPUROHIT1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The court's decision was based solely on the submission made by the learned counsel for the petitioner. The reasoning was that the passage of time had rendered the petition moot. Therefore, the High Court dismissed the writ petition as having become infructuous. No other issues were decided, and no specific directions were issued beyond the dismissal. The ratio decidendi is that a writ petition can be dismissed as infructuous if the petitioner concedes that it has become so due to the passage of time.

What were the facts?

The petitioner, Golden Eagle Ferro Ispat (P) Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were various authorities of the Union of India and the Income Tax Department, including the Secretary, Central Board of Direct Taxes, Chief Commissioner of Income-Tax, Principal Commissioner of Income-Tax, and Assistant Commissioner of Income-Tax. The writ petition was filed challenging an order or action by one of these authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

What were the issues?

The High Court had to decide whether the writ petition had become infructuous. The petitioner argued that due to the efflux of time, the writ petition had become infructuous. The respondents' contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were named in the arguments presented to the court.

AI-generated summary — verify with the full judgment below

2026:CGHC:16459

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 160 of 2024 1 - Golden Eagle Ferro Ispat (P) Limited, (Through Director Shri Gourav Kumar Jain S/o Shri Kamal Kumar Jain, Aged About 37 Years), R/o Plot No.6 Block C Fmcg Association Behind Maa Banjari Mandir Rawabhata, Raipur, Deori B.O. Kara, Post Office- Birgaon, Tahsil And District- Raipur (C.G.) Pin 493221

... Petitioner(s) versus 1 - Union Of India Through Secretary, Central Board Of Direct Taxes, North Block,

New

Delhi. 2 - Chief Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipur (C.G.) 3 - Principal Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipur

(C.G.) 4 - Assistant Commissioner Of Income-Tax-1(1), Aaykar Bhawan, Civil Lines, Raipur (C.G.)

... Respondent(s) For Petitioner : Mr. Mohit Kumar, Advocate For Respondent No. 1 : Mr. Abhishek Banjare, CGC For Respondents No. 2 - 4 : Mr. Ajay Kumarani, Advocate on behalf of Mr. Amit Choudhari, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Judgment On Board 9.4.2026 1) Learned counsel for the petitioner submits that by efflux of time, instant writ petition has become infructuous. 2) Taking into consideration the submission made hereinabove, instant writ petition stands dismissed being rendered infructuous. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a Digitally signed by AJINKYA PANSARE Date: 2026.04.10 11:40:36 +0530

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