SHRI SUCHET SINGH YADAV vs. INCOME TAX OFFICER

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CW/3512/2015HC RajasthanRJHC02022281201504 December 2017Author: MUNISHWAR NATH BHANDARI,JAINENDRA KUMAR RANKA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions had become infructuous. The reasoning was that subsequent to the notice under Section 148 of the Income Tax Act, 1961, an assessment order had already been passed, and the petitioner had preferred an appeal which was decided by the CIT (Appeals). The matter was currently pending before the Income Tax Appellate Tribunal. Therefore, the writ petitions were dismissed as rendered infructuous. The Court granted the petitioner liberty to pursue their pending appeal before the Income Tax Appellate Tribunal. No specific issue was left undecided; the petitions were disposed of on procedural grounds.

What were the facts?

The petitioner, Shri Suchet Singh Yadav, filed two civil writ petitions before the Rajasthan High Court at Jaipur. These petitions challenged actions taken by the Income Tax Officer, Ward-Behror. The Court noted that subsequent to the issuance of a notice under Section 148 of the Income Tax Act, 1961, an assessment order had already been passed. The petitioner had then preferred an appeal against this order, which was decided by the Commissioner of Income Tax (Appeals). The matter was presently pending before the Income Tax Appellate Tribunal.

What were the issues?

1. Whether the writ petitions are maintainable given that subsequent assessment orders have been passed and appeals are pending before higher authorities? (Question of law and fact) Assessee's contention: The writ petitions have become infructuous as the assessment order has been passed and the matter is now before the Income Tax Appellate Tribunal. The petitioner is pursuing remedies before the appropriate appellate forum. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 3513 / 2015 Shri Suchet Singh Yadav S/o Shri Sultan Singh, Aged About 67 Years, Near Police Station,mohalla- Manpura, Tehsil- Behror. ----Petitioner Versus The Income Tax Officer, Ward- Behror ----Respondent Connected With S.B. Civil Writ Petition No. 3512 / 2015 Shri Suchet Singh Yadav S/o Shri Sultan Singh aged 67 years, Near Police Station, Mohalla-Manpura, Tehsil-Behror ----Petitioner Versus Income Tax Officer, Ward - Behror ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Mahendra Gargieya For Respondent(s) : Ms. Parinitoo Jain _____________________________________________________ HON'BLE MR. JUSTICE M.N. BHANDARI

Judgment 04/12/2017

It is stated that these writ petitions have become infructuous in view of the fact that subsequent to the notice under Section 148 of the Income Tax Act, 1961, the assessment order has already been passed. The petitioner has preferred an appeal and the CIT (appeals) has also decided it and presently matter is pending before the Income Tax Appellate Tribunal.

(2 of 2) [CW-3513/2015]

In view of the above, these writ petitions are dismissed as rendered infructuous. However, the petitioner would be at liberty to pursue the pending appeal before the Income Tax Appellate Tribunal. A copy of this order be placed in connected file. (M.N. BHANDARI)J. Sunita/176-177

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