RAMESH CHAND AGARWAL SON OF SHRI BHORELAL AGARWAL vs. INCOME TAX OFFICER

CW/13760/2024HC RajasthanRJHC02071150202425 November 2024Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition has become infructuous. The reasoning is based on the submission of the learned counsel for the petitioner, who stated that subsequent events and a favorable order from the jurisdictional assessing authority dated 30.08.2024 rendered the petition unnecessary. Consequently, the Court disposed of the petition as having become infructuous. Any pending applications were also disposed of. No specific issue regarding the merits of the original challenge was decided. The operative direction was to dispose of the petition as infructuous.

What were the facts?

The petitioner, Ramesh Chand Agarwal, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 1(1), Alwar. The petition challenged an order or action by the revenue. The procedural history indicates that the petitioner sought relief from the High Court. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The subsequent chain of events and a favorable order passed by the jurisdictional assessing authority on 30.08.2024 led to the present situation.

What were the issues?

1. Whether the writ petition has become infructuous in light of subsequent developments? (Question of law) The petitioner's counsel submitted that due to a subsequent chain of events and a favorable order passed by the jurisdictional assessing authority on 30.08.2024, the writ petition has become infructuous. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:48011-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13760/2024 Ramesh Chand Agarwal Son Of Shri Bhorelal Agarwal, Aged About 65 Years, Currently Residing At 34A Rajpath Nagar, Lajpath Nagar, Scheme No. 2, Alwar - 301001 Permanent Resident Of Vip N Traders, Thangal Bazar, Imphal, Manipur ----Petitioner Versus Income Tax Officer, Ward 1(1), Alwar Having Its Address At Central Revenue Building, Moti Doongri Road, Alwar ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satvika Jha & Mr. Rohan Chatter For Respondent(s) : Mr. Anuroop Singhi with Mr. NS Bhati & Mr. Aditya Khandelwal HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 25/11/2024 1. Heard. 2. In view of submission of learned counsel for the petitioner that in view of subsequent chain of events and favorable order passed in favour of the petitioner by the jurisdictional assessing authority on 30.08.2024, this petition is disposed of as having rendered infructuous. Pending application, if any, also stands disposed of. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ Kamlesh Kumar-RAHUL/1 Powered by TCPDF (www.tcpdf.org) (Uploaded on 05/12/2024 at 12:20:02 PM) (Downloaded on 30/10/2026 at 09:40:46 AM)

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