THE PR. COMMISSIONER OF INCOME TAX-2 vs. M/S SUMERU ENTERPRISES

ITA/64/2021HC RajasthanRJHC02043017202116 October 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Chhattisgarh at Bilaspur held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the respondent. The respondent stated that a final assessment order had been passed by the income tax authority. Consequently, the Court found no reason to proceed with the writ petition as the underlying issue it sought to address was superseded by the subsequent assessment order. The Court did not delve into the merits of the original challenge or the validity of the assessment order itself. The operative direction was to dismiss the petition. No issues were expressly left undecided.

What were the facts?

The petitioner, Ace Trexim Private Limited, filed a writ petition (WPT No. 64 of 2021) before the High Court of Chhattisgarh at Bilaspur. The respondent was the Assistant Commissioner of Income Tax, Central Circle-1, Raipur. The assessment year(s) are not specified. The petition was filed challenging an order or action by the income tax authority. The procedural history indicates that the petitioner was absent when the case was called for hearing. The respondent's counsel submitted that a final assessment order had been passed by the authority, rendering the petition infructuous. The amount in dispute is not stated.

What were the issues?

1. Whether the writ petition has become infructuous due to the passing of a final assessment order by the income tax authority? Assessee's contention: No specific contention is recorded as there was no representation from the petitioner. The petitioner's absence implies no argument was made. Revenue's contention: The learned counsel for the respondent submitted that a final assessment order has been passed by the Authority, and therefore, the present petition has become infructuous. The respondent relies on the fact that the subsequent event has rendered the original challenge moot.

AI-generated summary — verify with the full judgment below

2025:CGHC:40251

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 64 of 2021 Ace Trexim Private Limited Abipnhouse No. 11, Jal Vihar Colony, Raipur District Raipur 492001 Chhattisgarh

... Petitioner. versus Assistant Commissioner Of Income Tax Central Circle1, Raipur District Raipur Chhattisgarh

... Respondent. For Petitioner : None. For Respondent : Mr. Ajay Kumrani, Advocate. SB : Hon'ble Shri Justice Deepak Kumar Tiwari Order

on Board

11.08.2025 1. No representation is made on behalf of the petitioner. 2. At the outset, learned counsel for the respondent submits that final assessment order has been passed by the Authority, therefore, this petition has become infructuous. 3. Having regard to the aforesaid submission, this petition is dismissed as rendered infructuous. Sd/-

(Deepak Kumar Tiwari) Judge Ajay Digitally signed by AJAY KUMAR DWIVEDI DN: cn=AJAY KUMAR DWIVEDI, ou=HIGH COURT OF CHHATTISGARH, o=HIGH COURT OF CHHATTISGARH, st=CHATTISGARH, c=IN Date: 2025.08.12 11:07:21 +0530

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