LATE MANISH BAID (SINCE DECEASED) vs. INCOME TAX OFFICE

CW/6027/2022HC RajasthanRJHC02031215202208 July 2022Bench: MANINDRA MOHAN SHRIVASTAVA,VINOD KUMAR BHARWANI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the statement made by the learned counsel for the respondent-Revenue, nothing survives in the present case. The Court found that the petition had been rendered infructuous. The reasoning was based on the submission that due to the alleged escaped income being less than Rs. 50 lacs, and in light of the Supreme Court's order and CBDT instructions, no action was being pursued by the Revenue. The operative direction was to dispose of the writ petition as having rendered infructuous. No specific issue was left undecided; the entire petition was disposed of on the basis of the concession made by the Revenue.

What were the facts?

The petitioner, Late Manish Baid (since deceased, through LRs Sushma Baid), filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Office, Ward 1(3), Jaipur. The petition challenged an order or action by the respondent. The procedural history indicates that the matter was heard by the High Court. The alleged escaped income in the case was stated to be less than Rs. 50 lacs.

What were the issues?

1. Whether the present writ petition has become infructuous in light of subsequent developments and instructions? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue, through its counsel, submitted that subsequent to an order passed by the Hon'ble Supreme Court on 04.05.2022 and instructions issued by the Central Board of Direct Taxes (CBDT), no action has been taken against the petitioner as the alleged escaped income is less than Rs. 50 lacs. Therefore, the petition has become infructuous.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 6027/2022 Late Manish Baid (Since Deceased), through LRs Sushma Baid W/o Manish Baid Age 46 years R/o 77, Shivaji Nagar, Civil Lines, Jaipur, Rajasthan 302006. ----Petitioner Versus Income Tax Office, Ward 1(3), Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005. ----Respondent For Petitioner : Mr. Arunabh Day Advocate on behalf of Mr. Mahendra Gargieya Advocate. For Respondent : Mr. Anuroop Singhi Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 08/07/2022 Heard. Mr. Anuroop Singhi, learned counsel appearing on behalf of the respondent-Revenue, referring to the reply on affidavit, would submit that in the present case, subsequent to the order passed by the Hon’ble Supreme Court on 04.05.2022 as also instructions issued by the Central Board of Direct Taxes (CBDT), as the alleged escaped income in the present case is less than Rs. 50 lacs, no action has been taken by the respondent against the petitioner. (Uploaded on 26/07/2022 at 05:15:27 PM) (Downloaded on 30/10/2026 at 10:01:40 AM) (2 of 2) [CW-6027/2022] In view of the statement made by learned counsel for the respondent, nothing survives in the present case and this petition is rendered infructuous. Accordingly, this writ petition is disposed off as having rendered infructuous. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /21 Powered by TCPDF (www.tcpdf.org) (Uploaded on 26/07/2022 at 05:15:27 PM) (Downloaded on 30/10/2026 at 10:01:40 AM)

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