RAJESHWARI SOMANI DAUGHTER OF SHRI GULAB CHAND MALPANI vs. INCOME TAX OFFICER

CW/15153/2024HC RajasthanRJHC02080741202430 June 2025Bench: MANINDRA MOHAN SHRIVASTAVA,CHANDRA PRAKASH SHRIMALI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the subsequent assessment orders passed by the Income Tax Department, the relief sought by the petitioner in the writ petition was no longer required to be pressed. Consequently, the writ petition was rendered infructuous. The court disposed of the writ petition on this basis. Any pending applications related to the writ petition were also disposed of. The court did not delve into the merits of the original grievance, as the changed circumstances made the petition moot.

What were the facts?

The petitioner, Rajeshwari Somani, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 6(2), Jaipur. The writ petition challenged an order or action by the Income Tax Department. The assessment year(s) are not specified. The procedural history indicates that the matter was brought before the court for adjudication.

What were the issues?

The primary issue was whether the relief sought in the writ petition was still required to be pressed. The petitioner's counsel, along with the respondent's counsel, stated that subsequent assessment orders had been passed. This statement implied that the original grievance or the relief sought in the writ petition had become moot or unnecessary due to these subsequent developments. No specific legal provisions or prior authorities were argued as the parties agreed on the outcome based on changed circumstances.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:23789-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15153/2024 Rajeshwari Somani Daughter Of Shri Gulab Chand Malpani, Aged About 73 Years, Resident Of A-66, Krishna Kunj, Mahesh Nagar, 80 Feet Road, Tonk Phatak, Jaipur ----Petitioner Versus Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satvika Jha & Mr. Rohan Chatter For Respondent(s) : Mr. Sandeep Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MANEESH SHARMA Order 30/06/2025 1. It is stated by learned counsel for both the parties at the Bar that in view of the subsequent assessment orders passed, the relief sought in the writ petition is not required to be pressed and the writ petition is rendered infructuous. 2. Accordingly, the writ petition is disposed of as having rendered infructuous. Pending application, if any, also stands disposed of. (MANEESH SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/12 Powered by TCPDF (www.tcpdf.org) (Uploaded on 01/07/2025 at 06:25:42 PM) (Downloaded on 30/10/2026 at 09:39:01 AM)

Recent GST High Court judgments

Search GST case law →