Facts of the Case

The present batch of writ petitions was filed by multiple petitioners including Nimit Builders Private Limited and others challenging actions of the Income Tax Department, specifically concerning issues related to issuance and correctness of Form-3 under applicable tax dispute resolution provisions.

During the pendency of these writ petitions, the grievance raised by the petitioners stood addressed as revised Form-3 was issued to them by the concerned authority in accordance with their prayers.

Issues Involved

  1. Whether the writ petitions challenging defects or issues in Form-3 survive after issuance of revised Form-3?
  2. Whether any further adjudication is required once the relief sought by petitioners has already been granted?

Petitioner’s Arguments

  • The petitioners initially approached the Court seeking correction/issuance of appropriate Form-3.
  • It was submitted during hearing that the grievances raised in the petitions had already been resolved as revised Form-3 had been issued in line with the relief sought.

Respondent’s Arguments

  • The Revenue, through its counsel, acknowledged the developments and did not oppose disposal of the petitions in view of compliance with the relief sought.

Court’s Findings / Order

  • The Court recorded that revised Form-3 had been issued to the petitioners.
  • Since the relief claimed in the writ petitions had already been granted, the petitions were rendered infructuous.
  • Accordingly, all writ petitions were disposed of as satisfied.

Important Clarification by the Court

  • Where the grievance of a petitioner is redressed during the pendency of proceedings, continuation of writ proceedings is unnecessary.
  • Courts may dispose of such petitions as infructuous/satisfied without entering into merits

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

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.