NEMI CHAND SON OF SHRI RAMESHWAR LAL vs. INCOME TAX OFFICER

CW/17360/2022HC RajasthanRJHC02091951202219 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since an assessment order had been passed during the pendency of the writ petition, the petitioner's counsel submitted that no cause of action survived. Consequently, the Court dismissed the writ petition as withdrawn. The judgment does not delve into the merits of any assessment or challenge to it, nor does it provide any reasoning beyond the petitioner's submission regarding the survival of the cause of action. No specific issues regarding the Income Tax Act were decided on merits.

What were the facts?

The petitioner, Nemi Chand, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1, Churu, and the Union of India. The writ petition was filed challenging an action or order by the revenue. During the pendency of the writ petition, an assessment order was passed by the Income Tax Officer. The petitioner's counsel submitted that due to the passing of the assessment order, no cause of action survived in the writ petition.

What were the issues?

1. Whether the writ petition survives for adjudication when an assessment order has been passed during its pendency, rendering the original cause of action infructuous? (Question of law) Contentions: Assessee: The petitioner argued that the passing of the assessment order during the pendency of the writ petition meant that the original grounds for filing the writ petition were no longer valid, and thus, no cause of action survived. Revenue: No specific arguments were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:8548-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17360/2022 Nemi Chand Son Of Shri Rameshwar Lal, Having His Address At Village Chhabri Khari, Post Thathawata Ratangarh, Churu- 331022, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Ward 1, Churu Having Its Address At Office Of The Income Tax Officer Churu 331022, Rajasthan. 2. Union Of India, Through Finance Secretary, Ministry Of Finance(Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002. ----Respondents For Petitioner(s) : Mr.Ashok Kumar Gupta For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 19/02/2024 1. Learned counsel for the petitioner submits that during pendency of the writ petition, assessment order has been passed and no cause of action survives in the writ petition. 2. The writ petition is dismissed as withdrawn. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Preeti Asopa /250 Powered by TCPDF (www.tcpdf.org) (Uploaded on 22/02/2024 at 11:14:29 AM) (Downloaded on 30/10/2026 at 09:43:53 AM)

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