Facts of the Case

  • Multiple writ petitions were filed before the Delhi High Court by different assessees raising similar grievances.
  • The grievance primarily related to incorrect or disputed computation/issuance under the tax dispute resolution mechanism (Form-3).
  • During proceedings, the concerned authority issued revised Form-3 to the petitioners.
  • Petitioners’ counsel submitted before the Court that due to this development, the petitions had become infructuous 

Issues Involved

  1. Whether writ petitions survive after issuance of revised Form-3 as per petitioner’s request.
  2. Whether relief sought in the petitions stands satisfied by subsequent administrative action 

Petitioner’s Arguments

  • The original Form-3 issued was not in accordance with the relief sought.
  • Petitioners approached the Court seeking correction and proper issuance.
  • Upon issuance of revised Form-3, it was submitted that the grievance no longer survives.

Respondent’s Arguments

  • Represented by counsel, the department did not contest once revised Form-3 had already been issued.
  • The matter effectively stood resolved administratively.

Court’s Findings / Order

  • The Court noted the submission of the petitioners that revised Form-3 had been issued in accordance with their prayer clauses.
  • Consequently, the Court held that nothing survives for adjudication.
  • All writ petitions were disposed of as satisfied/infructuous.

Important Clarification by Court

  • When the relief sought in a writ petition is granted during pendency, the petition becomes infructuous.
  • Courts will not proceed to adjudicate academic or resolved disputes.

Sections Involved

  • Income Tax Act, 1961
  • Dispute Resolution Scheme provisions relating to Form-3 issuance (Vivad se Vishwas Scheme context implied)

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

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