KIRAN INFRA ENGINEERS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/7793/2023HC RajasthanRJHC02038032202304 April 2025Bench: MANINDRA MOHAN SHRIVASTAVA,ANAND SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the writ petition without expressing any opinion on the merits of the case. The Court took into consideration the submission that an assessment order had been passed during the pendency of the writ petition, and an appeal had been preferred against it. The petitioner was granted liberty to prosecute their appeal on all available grounds under the law. Any pending applications were also disposed of.

What were the facts?

The petitioner, Kiran Infra Engineers Ltd., filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Assistant Commissioner of Income Tax, Circle-4, Jaipur, and the National Faceless Assessment Centre, Delhi. The writ petition was filed challenging an action or order by the revenue authorities. During the pendency of the writ petition, an assessment order was passed. Subsequently, the petitioner preferred an appeal against this assessment order.

What were the issues?

1. Whether the writ petition is maintainable in light of the subsequent passing of an assessment order and the filing of an appeal against it. Assessee's Contention: The petitioner, Kiran Infra Engineers Ltd., initiated the writ petition. While the specific grounds for the writ petition are not detailed, the subsequent filing of an appeal suggests that the petitioner sought to challenge the revenue's action. Revenue's Contention: The revenue, represented by the Assistant Commissioner of Income Tax and the National Faceless Assessment Centre, was the respondent. The revenue's stance is not explicitly recorded in terms of arguments presented, but the fact that an assessment order was passed and an appeal was filed indicates their engagement with the process.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:15310-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7793/2023 Kiran Infra Engineers Ltd., Having Its Registered Address At B- 141, Road No. 9D, Vki Area, Jaipur - 302013, Through Its Director Shri Kishore Sharma S/o - Pooran Chand Sharma, R/o - 7/66, Vidhyadhar Nagar, Jaipur, Rajasthan 302039. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle - 4, Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005. 2. National Faceless Assessment Centre, Delhi Through Its Assessment Unit, Income Tax Department. ----Respondents For Petitioner(s) : Mr. Javed Khan For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANAND SHARMA Order 04/04/2025 1. Taking into consideration the submission that during the pendency of the writ petition, assessment order was passed, against which an appeal has been preferred, this petition is disposed of without expressing any opinion on the merits of the case with liberty to the petitioner to prosecute his appeal on such grounds, as may be available to him under the law. 2. Pending application, if any, also stands disposed of. (ANAND SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ NAVAL GANDHI-RAHUL/27 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/04/2025 at 05:09:55 PM) (Downloaded on 30/10/2026 at 09:39:58 AM)

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