KRISHNA DAS AGRAWAL SON OF SHRI RANCHOD DAS AGRAWAL vs. INCOME TAX DEPARTMENT

CW/5096/2022HC RajasthanRJHC02025045202204 April 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court 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. As a result, the petition was disposed of as having become infructuous. The court did not delve into the merits of any potential dispute between the petitioner and the Income Tax Department. No specific findings were made on any substantive legal issues, and no operative directions such as remand or deletion were issued. Any issues that might have been raised in the petition were not decided.

What were the facts?

The petitioner, Krishna Das Agrawal, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Income Tax Department, represented by the Joint Commissioner of Income Tax and the Assistant Director of Income Tax. The petition was filed challenging an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the petition is also not detailed. The matter came before the court on April 4, 2022.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner had become infructuous. The petitioner, through their learned counsel, submitted that the petition had indeed become infructuous. The revenue's contentions are not recorded in the judgment. No specific questions of law or mixed law and fact were framed by the court, nor were any specific provisions of the Income Tax Act named as the basis for the dispute. The judgment does not record any arguments made by the revenue.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.5096/2022 Krishna Das Agrawal Son Of Shri Ranchod Das Agrawal, Aged About 83 Years, Resident Of D-1, Nandanam-02, Tilak Marg, C Scheme, Jaipur. At Present Resident Of Flat No. B-302, Aurum Trimurti, Tilak Marg, C Scheme, Jaipur. (PAN : AAAPA2701Q) ----Petitioner Versus 1. Income Tax Department, Office Of The Joint Commissioner Of Income Tax, Central Circle, Room No. 403, 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur 302005 Rajasthan. 2. Income Tax Department, Office Of The Assistant Director Of Income Tax, Investigation, 22, Moti Dungari Road, Alwar Rajasthan 301001. ----Respondents For Petitioner(s) : Mr. Prakul Khurana, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 04/04/2022 Learned counsel for the petitioner submits that this petition has been rendered infructuous. Therefore, the petition is disposed off as having become infructuous. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/1 Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/04/2022 at 05:34:21 PM) (Downloaded on 30/10/2026 at 10:02:25 AM)

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