Rajasthan High Court - Jaipur
M/S Allen Career Institute vs C I T Kota on 8 January, 2014
Author: Ajay Rastogi
Bench: Ajay Rastogi
In the High Court of Judicature for Rajasthan Jaipur Bench **
DB Income Tax Appeal No.378/2009 DB Income Tax Appeal No.379/2009 DB Income Tax Appeal No.516/2009 Date of Order ::: 8/1/2014 Hon'ble Mr. Justice Ajay Rastogi Hon'ble Mr. Justice JK Ranka Mrs. Parinitoo Jain, for appellant.
Since all the three appeals arises against the common order of Tribunal dt.31.7.2008 for the assessment years 2002-03, 2003-04 & 2004-05, hence, are decided by the present order.
As it reveals from the record after passing of order dt.31.7.2008 by the Tribunal which is impugned in the instant proceedings, at behest of the assessee misc. application u/S.254(2) of the Act was filed and that came to be decided by consolidated order dt.26.2.2010 for three respective assessment years and virtually the earlier order of the Tribunal dt.31.7.2008 which is impugned in the instant proceedings has been negated.
It has been brought to our notice that subsequent order of Tribunal passed for respective assessment years on application filed by the assesseee u/S.254(2) of the Act is also a subject matter of challenge at behest of the Department.
Since the order impugned in the instant proceedings has been negated by the Tribunal by subsequent decision/order dt.26.2.2010, the appeals at least at behest of assesee does not survive and have become infructuous. Consequently, all the appeals stand dismissed as infructuous on account of change of circumstances which has taken note of by us.
[JK Ranka),J. [Ajay Rastogi], J. dsr/-
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