ARVIND SHAH S/O LT. SHRI BHAG CHAND SHAH vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1

CW/18692/2019HC RajasthanRJHC02092646201918 March 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The reasoning was based on the petitioner's submission that their application under the Vivad Se Vishwas Scheme had been accepted. Consequently, the Court found no surviving cause of action for pursuing the writ petition. The ratio decidendi is that a taxpayer's successful resolution of a tax dispute through a scheme like Vivad Se Vishwas renders any pending litigation on the same matter infructuous. The operative direction was to dismiss the petition as infructuous. No issues were left undecided.

What were the facts?

The petitioner, Arvind Shah, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Principal Commissioner of Income Tax-1 and the Income Tax Officer, Ward-2(1), Jaipur. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.

What were the issues?

The primary issue before the High Court was whether the writ petition had become infructuous. The petitioner argued that an application made under the Vivad Se Vishwas Scheme had been accepted, rendering the petition unnecessary. The revenue's contentions are not recorded in the judgment. The question of law is whether the acceptance of an application under the Vivad Se Vishwas Scheme extinguishes the cause of action for a pending writ petition concerning income tax matters.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:13225-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18692/2019 Arvind Shah S/o Lt. Shri Bhag Chand Shah, Aged About 60 Years, R/o 2654, Ghee Walon Ka Rasta, Johri Bazar, Jaipur - 302003. ----Petitioner Versus 1. Principal Commissioner Of Income Tax-1, New Revenue Building, Statue Circle, Janpath, Jaipur - 302005 2. Income Tax Officer, Ward - 2 (1), New C.r. Building, Statue Circle, Jaipur - 302005. ----Respondents For Petitioner(s) : Ms.Lipi Garg, Adv. for Mr.Archit Bohra, Adv. For Respondent(s) : Mr.Siddharth Bapna, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 18/03/2024 Learned counsel for the petitioner submits that application made under the Vivad Se Vishwas Scheme has been accepted and no cause of action survives for pursuing this petition. The petition is dismissed as infructuous. (BHUWAN GOYAL), J (AVNEESH JHINGAN), J HS/32 Powered by TCPDF (www.tcpdf.org) (Uploaded on 21/03/2024 at 01:00:07 PM) (Downloaded on 30/10/2026 at 09:43:48 AM)

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