MANISHA BHANDARI WIFE OF SHRI SURENDRA KUMAR BHANDARI vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/15459/2022HC RajasthanRJHC02083203202228 November 2024Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Division Bench of the High Court of Judicature for Rajasthan, Bench at Jaipur, accepted the submission made by the learned counsel for the petitioner. The Court noted that the petitioner had stated that the writ petition had become infructuous due to subsequent events. Consequently, the Court disposed of the petition on this basis. The specific subsequent events that rendered the petition infructuous are not detailed in the judgment. No decision was made on the merits of the original challenge, as the petition was disposed of on a procedural ground. The ratio decidendi is that if a party to a writ petition submits that it has become infructuous, the court may accept this submission and dispose of the petition accordingly without delving into the substantive issues.

What were the facts?

The petitioner, Manisha Bhandari, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Circle-6, Jaipur, and the Central Board of Direct Taxes. The petition challenged an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this writ petition is also not detailed. The matter came before the Division Bench for hearing.

What were the issues?

1. Whether the writ petition has become infructuous due to subsequent events, and if so, what is the consequence for the petition? Assessee's Contention: The learned counsel for the petitioner submitted that in view of subsequent events, the instant petition has now rendered infructuous. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the infructuousness of the petition. However, their presence as respondents indicates their opposition or response to the petition.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:48826-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15459/2022 Manisha Bhandari, Aged About 51 Years, Wife Of Shri Surendra Kumar Bhandari, Resident Of C-58, Bajaj Nagar, Tonk Road, Jaipur - 302015 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle-6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005 2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman ----Respondents For Petitioner(s) : Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi Mr. Sandeep Pathak Mr. CS Sinha on behalf of Mr. RD Rastogi, ASG HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 28/11/2024 1. Learned counsel for the petitioner submits that in view of subsequent events, the instant petition has now rendered infructuous. 2. Accordingly, the petition is disposed of as having rendered infructuous. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/142 Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/11/2024 at 12:04:59 PM) (Downloaded on 30/10/2026 at 09:40:41 AM)

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