DINESH KUMAR KHATORIA S/O LATE SHRI DAMODAR LAL KHATORIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

CW/19632/2025HC RajasthanRJHC02109405202508 January 2026Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition challenging the notice has been rendered infructuous because a final order has now been passed by the revenue for the assessment year 2013-14. The court advised the petitioner that they are at liberty to file an appeal against the concerned final order and raise all objections available to them. Consequently, the writ petition was dismissed as infructuous. All pending applications were also disposed of.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed a writ petition challenging a notice issued by the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The assessment year in question is 2013-14. The revenue's counsel informed the court that a final order has now been passed in the case. The petitioner was advised to file an appeal against the final order to raise all available objections.

What were the issues?

1. Whether the present writ petition challenging the notice has become infructuous in light of the final order being passed by the revenue. Assessee's Contention: Not explicitly recorded, but the filing of the writ petition implies a challenge to the notice and potentially the assessment proceedings. Revenue's Contention: The revenue informed the court that a final order has been passed, suggesting that the challenge to the notice is no longer the appropriate course of action and that the assessee should pursue the appellate route.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:490-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19632/2025 Dinesh Kumar Khatoria S/o Late Shri Damodar Lal Khatoria, Aged About 65 Years, R/o S.B. 40, Khatoria Bhawan, Ganesh Marg, Bapu Nagar, Jaipur. 302004 ----Petitioner Versus The Assistant Commissioner of Income Tax, Central Circle 4 Jaipur, Address Room No 416, 4Th Floor Jeevan Nidhi II, Bhawani Singh-Road, Ambedkar Circle Jaipur 302005 ----Respondent For Petitioner(s) : Mr. Priyesh Kasliwal Mr. P.K. Kasliwal For Respondent(s) : Mr. Siddarth Bapna Mr. Tanushka Saxena HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 08/01/2026 Learned counsel for the revenue has informed that final order has been passed now in the present case for the assessment year 2013-14. In view of the final order having been passed, the petitioner is always at liberty to file an appeal against the concerned order and raise all the objections which are available to assessee. The present writ petition challenging the notice has therefore been rendered infructuous. The same is accordingly dismissed. All pending application(s) stands disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ KAVISH /4

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