Abhay Chordia S/O Shri Ashok Chordia v. Assistant Commissioner of Income Tax
Case brief
What is this about?
Rajasthan High Court (Jaipur Bench, DB), Order dated 04/11/2025, D.B. Civil Writ Petition No. 12697/2025 ([2025:RJ-JP:44351-DB]; CW-12697/2025), Abhay Chordia v. Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. Subject: validity of notice under Section 153C of the Income Tax Act for the year 2010-2011. Counsels concurred that final assessment was completed and return/income accepted for that year; Court found examination of the notice's validity futile and purely academic and disposed of the writ petition; disposal stated to have no effect on other pending cases.
What did the court decide?
Since the Section 153C notice related to the year 2010-2011 for which the final assessment was completed and the return accepted, and the income was accepted after issuance of the notice, examining the validity of the notice would be a futile exercise and purely academic; the Court therefore did not delve into the matter and disposed of the writ petition.