SHRI SUCHET SINGH YADAV vs. INCOME TAX OFFICER

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CW/3513/2015HC RajasthanRJHC02022280201504 December 2017Bench: K. S. JHAVERI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions had become infructuous. This was because the assessment order, which was the subsequent step after the notice under Section 148, had already been passed. Furthermore, the petitioner had pursued the appellate remedies, with the CIT(A) having decided the appeal and the matter now pending before the ITAT. Therefore, the High Court dismissed the writ petitions as having become infructuous. The petitioner was granted liberty to pursue their pending appeal before the Income Tax Appellate Tribunal. No decision was made on the merits of the original challenge to the Section 148 notices.

What were the facts?

The petitioner, Shri Suchet Singh Yadav, filed two writ petitions before the Rajasthan High Court. These petitions challenged notices issued under Section 148 of the Income Tax Act, 1961. Subsequent to the issuance of these notices, an assessment order was passed. The petitioner then filed an appeal against this assessment order, which was decided by the Commissioner of Income Tax (Appeals). The matter is currently pending before the Income Tax Appellate Tribunal (ITAT). The High Court noted that the writ petitions had become infructuous due to these subsequent developments.

What were the issues?

1. Whether the writ petitions filed by the petitioner have become infructuous, thereby warranting dismissal? (Question of fact and procedure) The petitioner argued that the writ petitions were filed challenging notices under Section 148. However, the subsequent passing of the assessment order and the pendency of appeals before the CIT(A) and ITAT rendered the challenge to the notices moot. The revenue did not present any arguments on this point, as recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

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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