M/S The Art Palace v. Commissioner Of Income Tax Iii, Jaipur.: :Date Of Order 13.4.2009

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH, JAIPUR. O R D E R S.B. CIVIL WRIT PETITION No.2550/2009. : : M/s The Art Palace Vs. Commissioner of Income Tax III, Jaipur.: :Date of Order 13.4.2009 HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Mr. Ankur Rastogi for the petitioner. This writ petition has been filed against the showcause notice dated 14.1.2009. The writ petition was filed on 24.2.2009 and in the meantime, as submitted by learned counsel for thepetitioner, petitioner filed reply to notice under Section 263of Income Tax Act, 1961 and competent authority has passedthe order. The writ petition has, therefore, becomeinfructuous and it cannot be taken any longer. Learned counsel for the petitioner submitted thathe may be permitted to place on record the order and stillargue the matter on merits. The writ petition has not become infructuous. I am not inclined to accept this submissionbecause in the first place writ petition against the show causenotice cannot be entertained and secondly, in the IncomeTax Act, 1961 itself remedy is available to the petitioner. The writ petition is dismissed as having becomeinfructuous. (MOHAMMAD RAFIQ)J. A.Arora/-Item No.55.