ANIL BAFNA S/O SHRI K.L. BAFNA AND LEGAL HEIR OF LATE SMT. SARLA BAFNA vs. CENTRAL BOARD OF DIRECT TAXES

CW/3994/2021HC RajasthanRJHC02023174202106 October 2025Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the writ petition had become infructuous. This finding was based on the submission made by the learned counsel for the petitioner. Consequently, the Tribunal dismissed the writ petition as having become infructuous. The reasoning provided is solely that the petitioner's counsel stated the matter was infructuous. The ratio decidendi would be that a writ petition, when stated to be infructuous by the petitioner, will be dismissed on that ground. No other issues were decided, and no operative directions were issued beyond the dismissal of the petition. Pending applications were also disposed of.

What were the facts?

The petitioner, Anil Bafna, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Central Board of Direct Taxes and the Principal Commissioner of Income Tax, Jaipur-2. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The present judgment records the submission made by the learned counsel for the petitioner.

What were the issues?

The primary issue before the Tribunal was whether the writ petition had become infructuous. The petitioner's counsel submitted that the writ petition had indeed rendered infructuous. The respondents' contentions are not recorded in the judgment. No specific question of law or mixed law and fact was framed by the Tribunal, nor were any provisions of the Income Tax Act named as the basis for the decision. The judgment does not record any arguments made by the revenue.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:40433-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.3994/2021 Anil Bafna S/o Shri K.l. Bafna And Legal Heir Of Late Smt. Sarla Bafna, Aged About 61 Years, R/o 64, Vidyut Abhiyanta Colony, Hans Marg, C-Block, Malviya Nagar, Jaipur. ----Petitioner Versus 1. Central Board Of Direct Taxes, North Block, New Delhi- 110002 Through Its Chairperson. 2. Principal Commissioner Of Income Tax, Jaipur-2. ----Respondents For Petitioner(s) : Mr. Rajat Sharma For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 06/10/2025 1. Learned counsel for the petitioner submits that the present writ petition has rendered infructuous and the same may be dismissed as such. 2. Accordingly, the instant writ petition is dismissed as having become infructuous. 3. Pending application(s), if any, also stands disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ DANISH USMANI /18

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