AMIT GUPTA HUF vs. INCOME TAX OFFICER

CW/4803/2025HC RajasthanRJHC02024041202510 December 2025Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the civil writ petition filed by the petitioner has become infructuous. Consequently, the Court dismissed the writ petition. Any pending applications related to the petition were also disposed of accordingly. The reasoning for the petition becoming infructuous is not elaborated upon in the judgment. No specific findings on the merits of the original dispute, if any, were made as the petition was dismissed on procedural grounds. The ratio decidendi is that a writ petition that has become infructuous is to be dismissed.

What were the facts?

The petitioner, Amit Gupta HUF, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 6(1), Jaipur and Income Tax Officer, Ward 6(5), Jaipur. 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 filing of the writ petition is also not detailed. The matter came up for hearing before a Division Bench.

What were the issues?

1. Whether the civil writ petition filed by the petitioner has become infructuous? (Question of fact) The petitioner's counsel submitted that the civil writ petition has been rendered infructuous. The revenue's contentions are not recorded in the judgment. No specific legal provisions or precedents were cited by either party in the provided text.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:50108-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4803/2025 Amit Gupta Huf, Having Its Current Address At Flat No. 1103, The Park Central, Hira Bagh Heights, J-91/92, Hira Bagh, Opp. Central Park, Sawai Ram Singh Road, Jaipur Earlier At 105, Ram Gali No. 6, Near Avm School, Raja Park, Jaipur 302004 In The State Of Rajasthan Through Its Karta Shri Amit Gupta ----Petitioner Versus 1. Income Tax Officer, Ward 6(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur In The State Of Rajasthan 2. Income Tax Officer, Ward 6(5), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur In The State Of Rajasthan. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Ms. Apeksha Bapna and Ms. Satwika Jha For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 10/12/2025 Learned counsel for the petitioner submits that this civil writ petition is rendered infructuous. The same is dismissed accordingly. Pending application(s), if any, also stands disposed of accordingly. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J DIKSHA /105

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