MANIKJEET SINGH KALS vs. PR. COMMISSIONER OF INCOME TAX, FARIDABAD AND ANR.

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CWP/29121/2022HC Punjab & HaryanaPHHC01144349202216 September 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition has become infructuous in view of the final order passed by the ITAT. Consequently, the writ petition was dismissed. The Court also clarified that the contentions raised by the petitioner shall remain open for consideration by the ITAT. This implies that the ITAT's decision is the operative one, and any issues not fully resolved or decided by the ITAT can still be pursued by the petitioner before that forum. No specific findings on the merits of the petitioner's original case before the ITAT were made by the High Court, as the matter was disposed of on procedural grounds.

What were the facts?

The petitioner, Mohit Goyal, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition challenged an order passed by the Income Tax Appellate Tribunal (ITAT). The learned counsel for the petitioner submitted that in view of the final order passed by the ITAT, the writ petition has become infructuous. The Senior Standing Counsel for the Revenue did not object to the petition being dismissed. All pending applications were also disposed of. The Court clarified that the contentions raised by the petitioner remain open for consideration by the ITAT.

What were the issues?

1. Whether the writ petition has become infructuous in light of the final order passed by the ITAT? (Question of fact) 2. Whether the contentions raised by the petitioner remain open for consideration by the ITAT? (Question of fact) Assessee's Contention: The petitioner argued that the writ petition has become infructuous due to the final order passed by the ITAT. The petitioner relied on the fact that the ITAT has already passed a final order, rendering the present writ petition unnecessary. Revenue's Contention: The revenue did not object to the dismissal of the writ petition.

AI-generated summary — verify with the full judgment below

CWP-29121-202 106+244 IN TH MANIKJEET PR. COMMISS CORAM: H

H Present: M

M SANJEEV PR

Learned having b ITAT, th 2. Counsel 3. Writ Pe disposed 4. It is ma open for

September 16, Mohit goyal 1. Whether 2. Whether

22 (O&M)

Page 1 of 1 HE HIGH COURT OF PUNJA CHANDIGAR SINGH KALS Vs.

SIONER OF INCOME TAX, FAR **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Vineet Chadha, Advocate for th Mr. Varun Issar, Sr. Standing Coun **** RAKASH SHARMA, J.(Oral) d counsel for the petitioner submi been passed which the petitioner he present writ petition has been re l for the Revenue does not object. etition is accordingly dismissed. A d of. ade clear that the contentions rais r consideration by the ITAT.

(SANJ 2024 speaking/reasoned?

Y reportable?

Y AB AND HARYANA AT RH CWP-29121-2022 (O&M) Date of Decision: 16.09.2024 . . . . Petitioner RIDABAD AND ANR. . . . . Respondents EEV PRAKASH SHARMA AY VASHISTH he petitioner. nsel for the respondents. its that in view of the final order has already challenged before the endered infructuous. All pending applications also stand sed by the petitioner shall remain JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

) 4 r s r e d n MOHIT GOYAL 2024.09.17 11:12 I attest to the accuracy and integrity of this document

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