B.L. Wadehra vs Secretary, Ministry Of Finance
2002 Latest Caselaw 279 Del

ORDER

The petitioner filed this petition as PIL making grievances against the act of Central Board of Direct Taxes in having issued Circular No. 742, dated 2-5-1996 and subsequent extension thereof by Circular No. 765, dated 15-4-1998. Prayer has been made accordingly to quash Circulars Nos. 742 and 765 issued by the Central Board of Direct Taxes.

2. During pendency of the petition, the learned counsel for the respondent brought to Court's notice that by Circular No. 6 of 2001, dated 5-3-2001 Circular Nos. 742 and 765 have been withdrawn with effect from 31-32001.

2. During pendency of the petition, the learned counsel for the respondent brought to Court's notice that by Circular No. 6 of 2001, dated 5-3-2001 Circular Nos. 742 and 765 have been withdrawn with effect from 31-32001.

3. The respondents were further directed to place on record additional information. On 18-5-2001, affidavit of Mr. Pankaj Kumar, Under Secretary, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, was filed disclosing various reasons justifying withdrawal of the said circulars.

3. The respondents were further directed to place on record additional information. On 18-5-2001, affidavit of Mr. Pankaj Kumar, Under Secretary, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, was filed disclosing various reasons justifying withdrawal of the said circulars.

4. In view of the fact that during pendency of the petition, grievances for which petitioner came to court have been duly met, no further direction deserves to be issued in this petition.

4. In view of the fact that during pendency of the petition, grievances for which petitioner came to court have been duly met, no further direction deserves to be issued in this petition.

5. Petition stands disposed of.

5. Petition stands disposed of.