CALORIES COUNT THROUGH ITS AUTHORIZED PARTNER ARUN SHARMA vs. PR. CHIEF COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/23813/2023HC Punjab & HaryanaPHHC01135727202318 September 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mr. Justice Sanjay Vashisth, held that the writ petition had been rendered infructuous. Based on the submission from the petitioner's counsel, the Court ordered the dismissal of the writ petition on this ground. Any pending miscellaneous applications were also disposed of. The specific reasons why the petition became infructuous are not detailed in the judgment. The operative direction was the dismissal of the writ petition.

What were the facts?

The petitioner, Calorie Count through its authorized partner Arun Sharma, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Principal Chief Commissioner of Income Tax and others. The writ petition was filed challenging an order or action by the income tax authorities. The assessment year(s) and the specific order/action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.

What were the issues?

1. Whether the present writ petition has become infructuous, rendering it liable for dismissal. Assessee's contention: The learned counsel for the petitioner submitted that he has acquired instructions that the present writ petition has been rendered infructuous. Revenue's contention: No specific contention is recorded for the respondents in the provided text.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23813-2023 DECIDED ON: 18.09.2024

CALORIES COUNT THROUGH ITS AUTHORIZED PARTNER ARUN SHARMA

.....PETITIONER VERSUS PR. CHIEF COMMISSIONER OF INCOME TAX AND OTHERS

.....RESPONDENTS CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH. Present: Mr. Rohit Sud, Advocate, for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel, for the respondents. SANJEEV PRAKASH SHARMA, J (ORAL) Learned counsel for the petitioner submits that he has acquired instructions that present writ petition has been rendered infructuous. Accordingly, present writ petition is dismissed, as having been rendered infructuous. Pending miscellaneous application(s), if any, shall also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE 18.09.2024 Lavisha Whether speaking/reasoned Yes/No Whether reportable Yes/No LAVISHA 2024.09.18 18:05 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

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