M/S SUPREME CYLINDERS LTD AND vs. JOINT COMMISSIONER OF INCOME T

CW/10315/2007HC RajasthanRJHC02020668200703 February 2017Bench: K. S. JHAVERI2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions had become infructuous. The reasoning was that the Assessing Officer had passed fresh assessment orders, and the assessee had successfully appealed these orders before the CIT(A), which had allowed the appeals. This meant that the original grievance, which formed the basis of the writ petitions, had been resolved in favor of the assessee by the appellate authority. Therefore, the High Court found no necessity to adjudicate on the merits of the writ petitions. The operative direction was to dismiss the writ petitions as having become infructuous. No issues were left undecided as the petitions were disposed of on procedural grounds.

What were the facts?

The petitioners, M/s Supreme Cylinders Ltd. and its directors, filed writ petitions challenging certain actions or orders of the Income Tax Department. The petitions were filed in 2006 and 2007. During the pendency of these writ petitions, the Assessing Officer passed separate assessment orders for the relevant assessment years on May 30, 2016, after an interim order was vacated. The petitioner-assessee then filed appeals against these assessment orders before the Commissioner of Income Tax (Appeals). The CIT(A) allowed the appeals of the assessee vide its order dated May 30, 2016. The counsel for the respondents informed the High Court of these developments.

What were the issues?

The primary issue before the High Court was whether the writ petitions had become infructuous. The court needed to decide if the subsequent actions taken by the revenue and the appellate authority had rendered the original challenge in the writ petitions moot. The revenue contended that since the assessee had filed appeals against the assessment orders and the CIT(A) had allowed those appeals, the writ petitions challenging the earlier actions or orders were no longer maintainable. The assessee's counsel did not dispute this position after being provided with the relevant orders. No specific provisions of the Income Tax Act were debated as the matter was procedural.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B.Civil Writ Petition No. 2239 / 2006 1. M/s Supreme Cylinders Ltd. (through its Director-Mr. Jugal Kishore Fatehpuria). A-146 9K) industrial Area, Bhiwadi- 301019 District Alwar (Rajasthan) 2. Mr. Jugal kishore Fatehpuria, Director, M/s. Supreme Cylinders Limited, 4799, Ram Bazar, Cloth market, Delhi- 110006. ----Petitioners Versus 1. Commissioner Of Income Tax, Alwar. 2. Assistant Commissioner of Income Tax, Circle-1, Alwar. ----Respondents Connected With S.B.Civil Writ Petition No. 10315 / 2007 1. M/s Supreme Cylinders Ltd. (through its Director-Mr. Jugal Kishore Fatehpuria). A-146 9K) industrial Area, Bhiwadi- 301019. District Alwar (Rajasthan) 2. Mr. Shyam Prakash Fatehpuria, Director, M/s. Supreme Cylinders Limited, 4799, Ram Bazar, Cloth Market, Delhi- 110036.

----Petitioners Versus 1. Joint Commissioner Of Income Tax, Range-2, Alwar, 2. Assistant Commissioner of Income Tax, Circle-2, Alwar. ----Respondents _____________________________________________________ For Petitioner(s) : Mr. Mamoon Kalid on behalf of Mr. R.K. Agarwal For Respondent(s) : Ms. Parinitoo Jain _____________________________________________________ JUSTICE DINESH MEHTA Judgment (Uploaded on 11/09/2023 at 01:46:18 PM) (Downloaded on 30/10/2026 at 10:20:43 AM) (2 of 2) [CW-2239/2006]

03/02/2017 Ms. Parinitoo Jain, learned counsel for the respondents informs that after vacation of the interim order passed by this court, the Assessing Officer had passed separate assessment orders dt.30.05.2016 for separate assessment years in question. Against the said assessment orders, the petitioner-assessee has preferred an appeal before the Commissioner of Income Tax (Appeals). CIT(A) has allowed the appeal of the assessee vide its order dt. 30.05.2016. In view thereof, she submits that these writ petitions have been rendered infructuous. Learned counsel for the petitioner has been given copies of the orders, who has not disputed this position. In view of the submission so made, the writ petitions are dismissed as having become infructuous. (DINESH MEHTA)J. MohitR48-49 Powered by TCPDF (www.tcpdf.org) (Uploaded on 11/09/2023 at 01:46:18 PM) (Downloaded on 30/10/2026 at 10:20:43 AM)

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