SAJJAN SINGH VERMA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-19, DELHI & ANR.

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W.P.(C)/363/2025HC DelhiDLHC01000646202510 March 2025Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the writ petitions had become infructuous. The reasoning was based on the submission made by the learned senior counsel for the petitioner that the final assessment order had been passed during the pendency of the writ petitions. Consequently, the Court found no necessity to adjudicate on the matters raised in the writ petitions. The ratio decidendi is that if the subject matter of a writ petition is resolved by a subsequent event, such as the passing of a final order, the petition can be dismissed as infructuous. The operative direction was to dismiss the petitions as such.

What were the facts?

The petitioner, Sajjan Singh Verma, filed multiple writ petitions (W.P.(C) 361/2025, 362/2025, 363/2025, and 364/2025) before the Delhi High Court. The respondents were the Deputy Commissioner of Income Tax, Central Circle-19, Delhi, and another authority. The petitions were filed challenging certain actions or orders of the revenue authorities. During the pendency of these writ petitions, the final assessment order was passed by the revenue.

What were the issues?

1. Whether the writ petitions have become infructuous due to the passing of the final assessment order during their pendency? (Question of fact and law) The petitioner's counsel argued that the writ petitions have become infructuous because the final assessment order has been passed while the petitions were pending. The revenue's counsel was present but no specific arguments were recorded on behalf of the revenue regarding the merits of the petitions or the contention of infructuousness.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 361/2025

W.P.(C) 362/2025

W.P.(C) 363/2025

Read from the judgment's own cause title. This page is filed under one of them.

$~43,45-47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 361/2025 & CM APPL. 1761/2025, CM APPL. 1762/2025

SAJJAN SINGH VERMA

.....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aniket D. Agarwal, Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-19, DELHI & ANR.

.....Respondent Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shainwal, JSC for Revenue.

+ W.P.(C) 362/2025 & CM APPL. 1763/2025, CM APPL. 1764/2025

SAJJAN SINGH VERMA

.....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aniket D. Agarwal, Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-19, DELHI & ANR.

.....Respondent Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shainwal, JSC for Revenue.

+ W.P.(C) 363/2025 & CM APPL. 1766/2025, CM APPL. 1767/2025

SAJJAN SINGH VERMA

.....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aniket D. Agarwal, Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-19, DELHI & ANR.

.....Respondent Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shainwal, JSC for Revenue. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:11:34

+ W.P.(C) 364/2025 & CM APPL. 1768/2025, CM APPL. 1769/2025

SAJJAN SINGH VERMA

.....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aniket D. Agarwal, Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-19, DELHI & ANR.

.....Respondent Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shainwal, JSC for Revenue.

CORAM: HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.03.2025

Learned senior counsel for the petitioner has stated that these petitions have been rendered infructuous for the reason that the final assessment order has been passed during the pendency of the writ petitions. 2. Accordingly, the petitions are dismissed as such.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J MARCH 10, 2025 N.Khanna This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:11:34

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