NISHA JAIN W/O SHRI PRITESH JAIN vs. INCOME TAX OFFICER

CW/4264/2022HC RajasthanRJHC02020942202211 August 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, held that the writ petition had become infructuous. The court's reasoning was based solely on the submission made by the learned counsel for the petitioner. Consequently, the petition was disposed of as having rendered infructuous. No decision was made on the merits of the case, and no specific findings were recorded regarding the underlying tax dispute. The operative direction was to dispose of the petition. No issues were left undecided as the matter was resolved on a procedural basis.

What were the facts?

The petitioner, Nisha Jain, filed a Civil Writ Petition No. 4264/2022 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Officer, Ward 1(2), Guwahati, and the Additional Commissioner of Income-Tax, Range 06, Jaipur. The petition was filed challenging an order or action by the revenue authorities. The assessment year(s) and the specific amount in dispute are not recorded in the provided text. The procedural history leading to this petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the Civil Writ Petition No. 4264/2022 had become infructuous. Petitioner's Contention: The petitioner, through their learned counsel, submitted that the present petition had become infructuous by efflux of time. Revenue's Contention: The judgment does not record any specific contentions from the respondents (Income Tax Officer and Additional Commissioner of Income-Tax).

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:17537-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.4264/2022 Nisha Jain W/o Shri Pritesh Jain, Aged About 38 Years, 177, Gayatri Nagar B, Maharani Farm, Durgapura, Jaipur 302018 ----Petitioner Versus 1. Income Tax Officer, Ward 1(2), Aayakar Bhawan, Christian Basti, G.S. Road, Guwahati 781005 2. Additional Commissioner Of Income-Tax, Range 06, New C.R. Building, Statue Circle, Bhagwan Dass Road, Jaipur. ----Respondents For Petitioner(s) : Mr. Archit Bohra, Advocate for Mr. Dileep Shivpuri, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 11/08/2023 Learned counsel for the petitioner submits that by efflux of time, the present petition has been rendered infructuous. Accordingly, this petition is disposed off as having rendered infructuous. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J Karan/49 Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/08/2023 at 10:52:09 AM) (Downloaded on 30/10/2026 at 09:44:01 AM)

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