Principal Commissioner of Income Tax Central vs. Sri Ch.Govardhan Naidu

ITTA/61/2022HC TelanganaHBHC01059023202103 March 2022Author: UJJAL BHUYAN,CHILLAKUR SUMALATHA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Chhattisgarh at Bilaspur held that the writ petition had become infructuous. The reasoning was based on the submission made by the petitioner's counsel that the assessment order had already been passed by the authority. Since the revenue's counsel did not oppose this submission, the Court accepted it. The ratio decidendi is that a writ petition challenging an action becomes infructuous if the action has already been completed and the challenge is no longer maintainable. The operative direction was to dismiss the petition as having become infructuous. No issues were left undecided.

What were the facts?

The petitioner, Param Tarak Sheetalnath Jinalay Evam Dadabadi Trust, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition challenged an assessment order passed by the Income Tax Officer, Exemption, Raipur. The respondents were the Income Tax Officer, Joint Commissioner of Income Tax (Exemption Range), Raipur, and the National Faceless Assessment Centre, Delhi. The petitioner's counsel submitted that the assessment order had been passed, rendering the writ petition infructuous. The revenue's counsel did not oppose this submission.

What were the issues?

1. Whether the writ petition has become infructuous due to the passing of the assessment order? (Question of fact) Assessee's Contention: The petitioner argued that since the assessment order has been passed by the authority, the writ petition has become infructuous and should be disposed of on this ground. The petitioner relied on the fact that the assessment order was issued, making the challenge in the writ petition moot. Revenue's Contention: The revenue did not oppose the submission made by the petitioner's counsel. No specific arguments or reliance on any authorities were recorded for the revenue.

AI-generated summary — verify with the full judgment below

2025:CGHC:57430

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 61 of 2022 1 - Param Tarak Sheetalnath Jinalay Evam Dadabadi Trust Through Its Managing Trustee Shri Vijay Kumar Maloo, Registered Office At 26, Mahalakshmi Market, Pandri, Raipur Chhattisgarh, District : Raipur, Chhattisgarh

... Petitioner versus 1 - Income Tax Officer Exemption, Exemption Ward-1, Raipur, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 2 - Joint Commissioner Of Income Tax (Exemption Range), Raipur, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 3 - National Faceless Assessment Centre, Delhi Through Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income Tax Officer, Income Tax Department, North Block, New Delhi- 110001, District : New Delhi, Delhi

... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Apurv Goyal, Advocate appears through Video Conferencing. For Respondents : Mr. Topilal Bareth, Advocate appears on behalf of Mr. Amit Choudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi RAVI SHANKAR MANDAVI RAVI SHANKAR MANDAVI Date: 2025.11.27 17:25:38 +0530

2 Order on Board 26/11/2025

Heard.

Learned counsel for the petitioner would submit that assessment order has been passed by the authority, therefore, this petition has become infructuous.

Learned counsel for the respondent has not opposed the submission made by the learned counsel appearing for the petitioner.

In view of above submission made by learned counsel appearing for the petitioner, this petition is dismissed as having become infructuous. (Naresh Kumar Chandravanshi)

Judge Ravi Mandavi

Recent GST High Court judgments

Search GST case law →