Urmila Patel vs The Union Of India
2022 Latest Caselaw 5951 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 13353/2019

Urmila Patel W/o Shri Lala Ram Patel, Aged About 50 Years, R/o C-178, Shastrinagar, Jodhpur, Rajasthan.

----Petitioner Versus

1. The Union Of India, Through The Secretary, Ministry Of Finance, North Block, New Delhi.

2. The Assistant Commissioner Of Income Tax, Acit/dcit, Circle-1, Jodhpur.

3. The Principal Commissioner Of Income Tax-I, Jodhpur.

                                                                ----Respondents


For Petitioner(s)        :     Mr. Muktesh Maheshwari
For Respondent(s)        :     Mr. KK Bissa
                               Mr. G.S. Chouhan

HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Judgment / Order

22/04/2022

Learned counsel for the respondents has submitted that by

way of this writ petition, the petitioner has challenged the show

cause notice whereby, the respondents have proposed to reopen

the assessment made earlier. It is further submitted that after

reopening the final assessment order has been passed and the

petitioner has already filed a writ petition, challenging the said

assessment order, which is pending consideration.

Learned counsel for the respondents has submitted that in

view of the above facts and circumstances of the case, this writ

petition has rendered infructuous.

(2 of 2) [CW-13353/2019]

Learned counsel for the petitioner is not in a position to

dispute the above facts, however, has submitted that the

petitioner may be granted liberty to raise all the grounds including

the ground of illegality of the notice and rejection of objections in

the subsequent writ petition.

Accordingly, this writ petition is dismissed with the aforesaid

liberty.

Stay petition is also disposed of.

(MADAN GOPAL VYAS),J (VIJAY BISHNOI),J 91-mohit/-

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