MAHIPAL SOLAR SOLUTIONS PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JODHPUR-1

CW/12839/2021HC RajasthanRJHC01055695202113 July 2022Author: SANDEEP MEHTA,KULDEEP MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Court noted that assessment orders had been passed after the writ petitions were filed, and appeals had been preferred against these orders. The counsel for the petitioners submitted that it would be more appropriate for the petitioners to raise all their permissible objections in the pending appeals. Consequently, the Court disposed of the writ petitions as withdrawn, granting the petitioners liberty to raise all permissible objections in the appeals filed against the final assessment orders. The stay applications were also disposed of.

What were the facts?

The petitioners, Mahipal Solar Solutions Pvt. Ltd. and Naveen Mahipal, filed writ petitions before the Rajasthan High Court at Jodhpur. The petitions challenged certain actions or orders by the Income Tax Department. During the pendency of these writ petitions, assessment orders were passed against the petitioners. Subsequently, the petitioners preferred appeals against these final assessment orders. The counsel for the petitioners submitted that the petitioners would be better advised to raise all their objections in the pending appeals.

What were the issues?

1. Whether the writ petitions are maintainable given that assessment orders have been passed and appeals have been preferred against them. Assessee's Contention: The assessee's counsel submitted that the petitioners would be better advised to raise all permissible objections in the pending appeals filed against the final assessment orders. The judgment does not record any specific arguments from the revenue's side regarding the maintainability of the writ petitions.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

(1 of 2) [CW-12839/2021] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 12839/2021 Mahipal Solar Solutions Pvt. Ltd., 13, Laxmi Vihar Colony, Jaipur Road, Bikaner Through Its Director Shri Naveen Mahipal S/o Shri Shankar Lal, Aged About 46 Years, R/o 4-D-91, Behind Dungar College, Jnv Colony, Bikaner. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Jodhpur-1, Income Tax Department, Jodhpur (Rajasthan). 2. Assistant Commissioner Of Income Tax, Central Circle-27, Income Tax, Department, Delhi (India). 3. Income Tax Office, Ward -1(2), Bikaner. ----Respondents Connected With D.B. Civil Writ Petition No. 11763/2021 Naveen Mahipal S/o Shri Shankar Lal, Aged About 46 Years, R/o 4-D-91, Behind Dungar College, Jnv Colony, Bikaner. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, (Central), Income Tax Department, Gurgaon (Haryana). 2. Assistant Commissioner Of Income Tax, Central Circle-27, Income Tax Department, Delhi (India). 3. Income Tax Officer, Ward 2(2), Bikaner. ----Respondents For Petitioner(s) : Mr. Lokesh Mathur For Respondent(s) : Mr. Gajendra Singh Chouhan for Mr. K.K. Bissa HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR

Order 13/07/2022 In view of the fact that the assessment orders have been passed after the writ petitions came to be filed and appeals have been preferred there against, learned counsel Mr. Mathur submits

(2 of 2) [CW-12839/2021] that the petitioners would be better advised to raise all the permissible objections in the pending appeals. Hence, the writ petitions are disposed of as withdrawn giving the petitioners liberty to raise all the permissible objections in the appeals filed against the final assessment orders. The stay applications are also disposed of. (KULDEEP MATHUR),J (SANDEEP MEHTA),J 24,25-Jayesh/Ravi-

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