AWP SERVICES (INDIA) PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURUGRAM
What did the High Court hold?
The High Court of Punjab and Haryana, in its decision dated 16.01.2024, accepted the submission made by the petitioner's counsel. The Court noted that the matter had been rendered infructuous as the necessary refund had been granted to the petitioner. Consequently, the Court disposed of the present petition on this basis. No specific findings on the merits of any tax dispute were made, as the petition was decided on procedural grounds due to the subsequent event of refund issuance. The ratio decidendi is that a writ petition can be disposed of as infructuous if the relief sought or the underlying issue has been resolved during the pendency of the petition.
What were the facts?
The petitioner, AWP Services (India) Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition was directed against the Deputy Commissioner of Income Tax Circle 1 (1), Gurugram. The petitioner contended that the matter had become infructuous. This was because the necessary refund, which was presumably the subject of the dispute or the reason for the petition, had been granted to the petitioner.
What were the issues?
1. Whether the writ petition has become infructuous, rendering it unnecessary for the Court to decide on the merits. Assessee's Contention: The assessee argued that the writ petition has become infructuous because the necessary refund has been granted to the petitioner. No specific provision of the Income Tax Act or any precedent was cited in support of this contention, as it was based on a factual development. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the petition being infructuous or otherwise. The revenue was represented by the Sr. Standing Counsel, but their arguments are not detailed in the provided text.
AI-generated summary — verify with the full judgment below
Neutral Citation No. 2024:PHHC:005609 -DB
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
(231)
CWP-10611-2022 Decided on : 16.01.2024 AWP Services (India) Pvt. Ltd. ……Petitioner(s) Versus Deputy Commissioner of Income Tax Circle 1 (1), Gurugram
……Respondent(s)
CORAM : HON'BLE MR.JUSTICE G.S. SANDHAWALIA HON'BLE MS.JUSTICE LAPITA BANERJI
Present: Mr. Shvetanshu Goel, Advocate for the petitioner (s).
Mr. Saurabh Kapoor, Sr. Standing Counsel for the respondent.
***** G.S. Sandhawalia, J. (Oral)
Mr. Goel submits that the matter has been rendered infructuous as the necessary refund has been granted to the petitioner. 2.
Keeping in view the above, the present petition is disposed of as having been rendered infructuous.
(G.S. SANDHAWALIA) JUDGE
(LAPITA BANERJI) 16.01.2024
JUDGE Naveen
Whether speaking/reasoned : Yes
Whether Reportable :
NAVEEN NAGPAL 2024.01.18 13:41 I attest to the accuracy and authenticity of this order/judgment Chandigarh
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