PAWAN KUMAR VASHISTHA S/O SHRI RAM CHANDER VASHISTHA vs. INCOME TAX OFFICER

CW/1253/2022HC Rajasthan2026:RJ-JP:27137-DB16 July 2026Bench: ARUN MONGA, MANEESH SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the petition was rendered infructuous. This decision was based on the submission made by the learned counsel for the petitioner. Consequently, the Court ordered the disposal of the writ petition as infructuous, as prayed for by the petitioner's counsel. The reasoning is solely based on the petitioner's assertion that the matter no longer required adjudication on merits. The operative direction was to dispose of the petition. All pending applications, if any, were also disposed of. No other issues were decided, and no specific ratio decidendi for future citation on substantive tax matters can be extracted.

What were the facts?

The petitioner, Pawan Kumar Vashistha, filed a Civil Writ Petition No. 1253/2022 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(3), Jaipur, and the Union of India through its Secretary, Central Board of Direct Taxes. The petition challenged an order or action by the Income Tax Officer. The procedural history indicates that the matter was listed before a Division Bench comprising Hon'ble Mr. Justice Arun Monga and Hon'ble Mr. Justice Maneesh Sharma. The specific assessment year(s) and the amount in dispute are not recorded in the provided text.

What were the issues?

The primary issue before the High Court was whether the Civil Writ Petition filed by the petitioner should be disposed of as infructuous. The petitioner's counsel submitted that the petition had become infructuous. The revenue's contentions are not recorded in the judgment. The question of law or mixed law and fact that the Tribunal had to decide was whether the circumstances presented rendered the writ petition infructuous, thereby warranting its disposal on that basis. No specific provisions of the Income Tax Act were named in the context of the arguments presented.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:27137-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1253/2022 URN: CW / 2649U / 2022 Pawan Kumar Vashistha S/o Shri Ram Chander Vashistha, Aged About 51 Years, R/o 46, Ram Nagar, Sodala, Shyam Nagar, Jaipur, Rajasthan - 302019. ----Petitioner Versus 1. Income Tax Officer, Ward 1(3), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005 2. Union Of India, Though Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (NCT)-110001 ----Respondents For Petitioner(s) : Mr. Vedant Agrawal (through V.C.) For Respondent(s) : Mr. Nitin Jain HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 16/07/2026 1. Learned counsel for the petitioner submits that the petition is rendered infructuous. 2. Disposed of as infructuous, as prayed by learned counsel for the petitioner. 3. All other pending application(s), if any, stand disposed of. (MANEESH SHARMA),J (ARUN MONGA),J SOURAV/74 Powered by TCPDF (www.tcpdf.org) (Uploaded on 18/07/2026 at 04:28:19 PM) (Downloaded on 30/10/2026 at 10:21:57 AM)

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