Writ petition filed by deceased tax assessee's legal heirs against the Income Tax Office. The High Court observed that no action was taken against the petitioner as the alleged escaped income was less than Rs. 50 lacs following a Supreme Court order and CBDT instructions, rendering the petition infructuous.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D. B. Civil Writ Petition No. 6027/2022
Late Manish Baid (Since Deceased), through LRs Sushma Baid W/o Manish Baid Age 46 years R/o 77, Shivaji Nagar, Civil Lines, Jaipur, Rajasthan 302006.
----Petitioner
Versus
Income Tax Office, Ward 1(3), Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005.
----Respondent
For Petitioner : Mr. Arunabh Day Advocate on behalf of Mr. Mahendra Gargieya Advocate. For Respondent : Mr. Anuroop Singhi Advocate.
HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
08/07/2022
Heard.
Mr. Anuroop Singhi, learned counsel appearing on behalf of the respondent-Revenue, referring to the reply on affidavit, would submit that in the present case, subsequent to the order passed by the Hon’ble Supreme Court on 04.05.2022 as also instructions issued by the Central Board of Direct Taxes (CBDT), as the alleged escaped income in the present case is less than Rs. 50 lacs, no action has been taken by the respondent against the petitioner.
(2 of 2)
[CW-6027/2022]
In view of the statement made by learned counsel for the respondent, nothing survives in the present case and this petition is rendered infructuous.
Accordingly, this writ petition is disposed off as having rendered infructuous.
(SHUBHA MEHTA),J
(MANINDRA MOHAN SHRIVASTAVA),J
MANOJ NARWANI /21
Late Manish Baid (Since Deceased), through LRs Sushma Baid
Income Tax Office, Ward 1(3), Jaipur
Manindra Mohan Shrivastava
Shubha Mehta
As recorded by the court registry
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