CAREER POINT UNIVERSITY KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/14830/2021HC RajasthanRJHC02082668202120 January 2022Bench: AKIL KURESHI,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the revenue stated on instructions that the impugned notice of reopening of assessment has been withdrawn. The revenue also indicated its intention to consider issuing a fresh notice for the same assessment year. In light of these developments, the prayers made in the writ petition were rendered infructuous. The Court explicitly stated that it has expressed no opinion on the proposal of the revenue to issue a fresh notice. Consequently, the petition was disposed of with these observations. The ratio decidendi is that when the action under challenge is withdrawn by the authority, the petition becomes infructuous, and the court will not delve into the merits of the original action or the proposed future action.

What were the facts?

The petitioner, Career Point University Kota, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition challenged a notice of reopening of assessment issued by the revenue authorities, specifically the Deputy Commissioner of Income Tax and the Income Tax Officer (Exemption-1), Jaipur. The assessment year(s) for which the reopening was initiated are not explicitly stated in the judgment. The procedural history is limited to the filing of the writ petition and the subsequent developments during the hearing.

What were the issues?

1. Whether the impugned notice of reopening of assessment is valid and sustainable in law? The petitioner sought to challenge the validity of the notice of reopening. The revenue, through its counsel, made a submission regarding the withdrawal of the impugned notice. The judgment does not record specific arguments from either side beyond this development. The revenue's counsel stated on instructions that the impugned notice of reopening of assessment has been withdrawn. The revenue also indicated its intention to consider issuing a fresh notice for the same assessment year. The petitioner's specific arguments or reliance on any authorities, circulars, or precedents are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14830/2021 Career Point University Kota, Through Authorised Representative Sh. Tarun Kumar Jain S/o Late Sh Durga Prasad Jain Aged 41 Yrs Having Registered Office At Cp Tower Road, No. 1, Kota, Rajasthan. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, (Hq), O/o Ccit, Jaipur, Ncr Building, Circle (Exemp) Statue Circle, Jaipur -302005. 2. Income Tax Officer Exemption -1, Jaipur, Kailash Height, Lal Kothi, Tonk Road, Jaipur - 302015. ----Respondents For Petitioner(s) : Mr. Abhishek Bhardwaj through VC For Respondent(s) : Mr. Anuroop Singhi through VC HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SAMEER JAIN Judgment 20/01/2022 Learned counsel for the revenue stated on instructions that the impugned notice of reopening of assessment has been withdrawn. The revenue however would consider issuing fresh notice for the same assessment year. In view of these developments, the prayers made in the petition have become infructuous. We have expressed no opinion on the proposal of the revenue to issue fresh notice. With these observations the petition is disposed of. (SAMEER JAIN),J (AKIL KURESHI),CJ KAMLESH KUMAR/s-196 Powered by TCPDF (www.tcpdf.org) (Uploaded on 25/01/2022 at 10:09:30 AM) (Downloaded on 30/10/2026 at 10:01:24 AM)

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