JAYNARAYAN vs. INCOME TAX OFFICER

CW/7528/2022HC RajasthanRJHC02037196202225 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition has been rendered infructuous. This decision was based on the submission made by the learned counsel for the respondent that the proceedings against the petitioner had been dropped by the Faceless Assessment Officer by an order dated 31.03.2023. In light of this development, the Court found no further purpose for the writ petition to continue. Consequently, the writ petition was disposed of as infructuous. No specific findings were made on the merits of the original grievance, as the proceedings themselves were stated to have been dropped. The operative direction was to dispose of the writ petition.

What were the facts?

The petitioner, Jaynarayan, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 1(3), Jaipur. The writ petition challenged certain proceedings initiated by the revenue. The assessment year(s) are not explicitly mentioned. The procedural history indicates that the petitioner approached the High Court by way of a writ petition. The revenue, through its learned counsel, made a submission regarding the status of the proceedings against the petitioner.

What were the issues?

1. Whether the writ petition has become infructuous in light of the submissions made by the respondent. (Question of law) The petitioner approached the High Court by way of a writ petition. The respondent's counsel submitted that the proceedings against the petitioner have been dropped by the Faceless Assessment Officer vide an order dated 31.03.2023. The petitioner's counsel did not make any submissions in response to this development. The revenue's contention was based on the order passed by the Faceless Assessment Officer.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:15159-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7528/2022 Jaynarayan, Having Its Address At 76, Ramjyanipura, Badi Wali Dhani, The. Chaksu, Jaipur 303901, Rajasthan, India. ----Petitioner Versus Income Tax Officer, Ward 1 (3) Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur 302005. ----Respondent For Petitioner(s) : Mr. Rohan Chattar on behalf of Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 25/07/2023 1. Learned counsel for the respondent submits that vide order dated 31.03.2023, the proceedings against the petitioner stands dropped by the Faceless Assessment Officer. 2. In light of the above, the present writ petition has been rendered infructuous and is disposed of as such. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ N. Gandhi/JKP-62 Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/07/2023 at 10:49:02 AM) (Downloaded on 30/10/2026 at 09:44:07 AM)

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