M/S SANSKRITI BUILD-DEV PVT LTD vs. INCOME TAX DEPARTMENT WARD 6(2)

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CW/8987/2021HC RajasthanRJHC02052811202121 October 2022Bench: PANKAJ MITHAL,MANINDRA MOHAN SHRIVASTAVA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. This conclusion was based on the submission made by the learned counsel for the petitioner, referencing the Supreme Court's decision in Union of India & Ors. Vs. Ashish Agarwal. The Supreme Court's ruling likely pertained to a matter that rendered the present writ petition moot or unnecessary. Consequently, the High Court dismissed the petition as infructuous. No other issues were decided, and no specific relief was granted or denied on the merits of the original challenge. The ratio decidendi is that a writ petition, if rendered infructuous by a higher court's decision, should be dismissed on that ground.

What were the facts?

The petitioner, M/s Sanskriti Build-Dev Pvt Ltd, through its Director Sanchit Gupta, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Department, Ward 6(2). The writ petition was filed challenging an order or action by the respondent authority. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came up for hearing on 21/10/2022.

What were the issues?

1. Whether the writ petition has become infructuous in view of the Supreme Court's decision in Union of India & Ors. Vs. Ashish Agarwal (Civil Appeal No. 3005/2022), decided on 04.05.2022? (Question of law) Assessee's Contention: The learned counsel for the petitioner submitted that the writ petition has become infructuous in light of the aforementioned Supreme Court decision. The revenue did not record any specific arguments in the judgment.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8987/2021 M/s Sanskriti Build-Dev Pvt Ltd, Thru Its Director, Sanchit Gupta, S/o Shri Jayesh Ranjan Gupta, Aged About 37 Years, R/o R-20, Raj Angan, Nri Colony, Sector-24, Haldighati Marg, Pratapnagar, Jaipur (Raj.) ----Petitioner Versus Income Tax Department Ward 6(2), New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan-302005. ----Respondent For Petitioner(s) : Ms. Sonali Bansal on behalf of Mr. Aneesh Mittal through VC For Respondent(s) : Mr. N.S. Bhati on behalf of Mr. Anuroop Singhi HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA Order 21/10/2022 Mr. N.S. Bhati has appeared as Proxy Counsel for Mr. Anuroop Singh, Advocate for the respondents. Learned counsel holding brief of the Counsel for the petitioner submits that the writ petition has become infructuous in view of the decision of the Supreme Court in the case of Union of India & Ors. Vs. Ashish Agarwal (Civil Appeal No.3005/2022), decided on 04.05.2022. In view of the above statement, the petition is dismissed as infrucutous. (MANINDRA MOHAN SHRIVASTAVA),J (PANKAJ MITHAL),CJ KAMLESH KUMAR /s-68 Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/10/2022 at 03:41:00 PM) (Downloaded on 30/10/2026 at 10:01:29 AM)

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