Pustikar Laghu Vyaparik Pratishhan Bachat Evam Sakh Sahkarisimiti Ltd., Jodhpur v. Commissioner Of Income Tax (Appeals), Jodhpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3022/2012 Pustikar Laghu Vyaparik Pratishhan Bachat Evam Sakh SahkariSimiti Ltd., Jodhpur ----Petitioner Versus 1. Commissioner Of Income Tax (Appeals), Jodhpur 2. Income Tax Officer, Ward-1(5), Jodhpur. ----Respondents HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR Order 02/08/2024 The Writ Petition has been preferred by the petitioner with the following prayer :- “It is, therefore, most respectfully prayed that the writpetition filed by the petitioner may kindly be allowed and -(I) The order dated 22-03-12 (Annexure P-8) passed by theCommissioner of Income Tax (Appeals), Jodhpur by whichdirection has been given to deposit 50% of the demand note maybe quashed and set aside.(I) The order dated 22-03-12 (Annexure P-8) passed by theCommissioner of Income Tax (Appeals), Jodhpur by whichdirection has been given to deposit 50% of the demand note maybe quashed and set aside. (II) The assessment order dated 21.2.11 (Annexure P-4) may bequashed and set aside.quashed and set aside. (III) Any other appropriate order or direction which may bedeemed just and proper in the facts and circumstances of thecase may also be passed in favour of the petitioner.”deemed just and proper in the facts and circumstances of thecase may also be passed in favour of the petitioner.” 2.Learned counsel for the parties jointly submitted that during pendency of the present writ petition, the Commissioner ofIncome Tax (Appeals)-1 vide its order dated 18[th] March 2015passed in Appeal No.397/2011-2012 has set aside the order of theAssessing Authority and directed the Assessing Authority to allow deduction to the petitioner under section 80P of the Act, therefore,the Writ Petition has rendered infructuous. In view of the aforesaid submission made at Bar by learnedcounsel for the parties, D.B. Civil Writ Petition No.3022/2012 isdismissed as having become infructuous. (KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 34-AjaySingh/-