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

CW/19643/2025HC RajasthanRJHC02109413202508 January 2026Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of the final order having been passed by the revenue for the assessment year 2014-15, the writ petition challenging the notice has been rendered infructuous. The petitioner is at liberty to file an appeal against the concerned final order and raise all objections available to the assessee. The Court therefore dismissed the writ petition as infructuous. No specific findings were made on the merits of the original notice or the subsequent final order, as the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed a writ petition before the High Court of Rajasthan, Jaipur Bench, challenging a notice issued by the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The assessment year in question is 2014-15. The revenue informed the court that a final order has now been passed in the case. Consequently, the petitioner has the liberty to file an appeal against this final order and raise all available objections. The writ petition challenging the notice has thus become infructuous.

What were the issues?

1. Whether the writ petition challenging the notice is rendered infructuous in light of the final order being passed by the revenue? (Question of law) Assessee's contention: Not recorded. Revenue's contention: The revenue informed the court that a final order has been passed, implying that the petitioner should pursue the statutory remedy of appeal rather than a writ petition. The revenue implicitly argued that the writ petition is no longer maintainable or necessary.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:491-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19643/2025 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 2014-15. 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 /5

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