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

CW/19648/2025HC RajasthanRJHC02109419202508 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. The reasoning provided is that since a final order has been passed for the assessment year 2015-16, the petitioner has the liberty to file an appeal against that final order and raise all available objections. The principle established is that a writ petition challenging a notice becomes infructuous when a final order is passed, and the assessee should pursue the statutory remedy of appeal. The operative direction was to dismiss the writ petition as infructuous. No issue was expressly left undecided.

What were the facts?

The petitioner, Dinesh Kumar Khatoria, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging a notice issued by the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The assessment year in question is 2015-16. The procedural history indicates that the writ petition was filed to challenge the notice. The revenue's counsel informed the court that a final order has now been passed in the case for the assessment year 2015-16.

What were the issues?

1. Whether the writ petition challenging the notice has become infructuous in light of the final order being passed for the assessment year 2015-16? (Question of law) Assessee's Contention: The judgment does not record any specific arguments made by the petitioner (assessee) regarding the maintainability of the writ petition or the merits of the case. The petitioner's action was to file the writ petition. Revenue's Contention: The revenue's counsel informed the court that a final order has been passed for the assessment year 2015-16, implying that the challenge to the notice is no longer relevant as a higher appellate remedy is available against the final order.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:492-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19648/2025 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 2015-16. 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 /6

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