VXA GLOBAL LLP vs. INCOME TAX OFFICER

CW/6285/2022HC RajasthanRJHC02032696202213 October 2025Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, disposed of the writ petition as infructuous. The Court noted the submission of the petitioner's counsel that an assessment order had been passed during the pendency of the petition and that the petitioner had pursued the remedy of appeal. Consequently, the Court found that no cause of action survived for the continuation of the writ petition. The petitioner was granted liberty to raise all the issues that were raised in the writ petition before the Appellate Authority. The Court did not decide the merits of the issues that would have been considered had the writ petition proceeded.

What were the facts?

The petitioner, Vxa Global Llp, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against the Income Tax Officer, Ward-I(1), Jaipur, and the Principal Commissioner of Income Tax-1, Jaipur. During the pendency of the writ petition, an assessment order was passed against the petitioner. The petitioner's counsel informed the Court that the petitioner has pursued the remedy of appeal against the assessment order.

What were the issues?

1. Whether the writ petition is maintainable when an assessment order has been passed and the statutory remedy of appeal is available and being pursued by the petitioner? (Question of law and fact) Assessee's contention: The petitioner submitted that an assessment order has been passed during the pendency of the writ petition and the remedy of appeal has been pursued. Therefore, no cause of action survives for pursuing the present writ petition. Revenue's contention: The judgment does not record any specific contention from the revenue's side regarding the maintainability of the writ petition or the issues raised therein.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:41643-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6285/2022 Vxa Global Llp, Laxman Singh Block, Jhotwara Road, Jaipur- 302017 (Rajasthan) Through Its Authorized Signatory Mrs. Madhu Singh W/o. Sh. Yogendra Singh ----Petitioner Versus 1. Income Tax Officer, Ward-I(1), Jaipur 2. Principal Commissioner Of Income Tax-1, Ncrb Building, Statue Circle, Jaipur ----Respondents For Petitioner(s) : Ms. Paridhi Jain for Mr. Pankaj Ghiya For Respondent(s) : Mr. Vaibhav Pareek for Mr. Nitin Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 13/10/2025 Learned counsel for the petitioner submits that during pendency of the petition, assessment order was passed and remedy of appeal has been pursued hence, no cause of action survives for pursuing the present petition. In view of the above, this petition is disposed of as infructuous with liberty to petitioner to raise all the issues raised in this petition before the Appellate Authority. (PRAVEER BHATNAGAR),J (AVNEESH JHINGAN),J Chandan/Gautam/48

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