FACTS OF THE CASE

Multiple writ petitions were filed by different petitioners including Nimit Builders Private Limited and others before the Delhi High Court. The petitions were directed against actions of the Principal Commissioner of Income Tax.

During the pendency of the petitions, it was submitted by the petitioners that revised Form-3 had been issued to them in accordance with the reliefs sought in the writ petitions.

ISSUES INVOLVED

  • Whether the writ petitions survive once the relief sought has already been granted by issuance of revised Form-3.
  • Whether further adjudication is required after compliance with the petitioners’ prayer.

PETITIONER’S ARGUMENTS

  • The petitioners, through counsel, submitted that their grievances stood resolved.
  • It was specifically stated that revised Form-3 had been issued, satisfying the relief sought in the petitions 

RESPONDENT’S ARGUMENTS

  • Though detailed arguments are not recorded, the issuance of revised Form-3 indicates compliance or resolution at the department’s end.

COURT FINDINGS / ORDER

  • The Court recorded that the petitions had become infructuous in view of the issuance of revised Form-3.
  • Accordingly, all writ petitions were disposed of as satisfied.

IMPORTANT CLARIFICATION BY COURT

  • The Court did not enter into the merits of the case.
  • Disposal was based solely on the fact that the relief sought had already been granted.
  • This implies no precedent on substantive legal issues involved.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2021:DHC:4480-DB/MMH25082021CW25842021_163205.pdf

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