Bombay High Court
Citizen Credit Co operative Bank LtdversusThe Income Tax Appellate Tribunal, through The Registrar
- Decided
- Disposal
- DISPOSED OFF
Holding
The writ petition was held to be infructuous and was disposed of without costs.
Summary
The petitioner, Citizen Credit Co‑operative Bank Ltd., filed a writ petition challenging an order passed on a Miscellaneous Application in income‑tax appeals filed under Section 260A of the Income Tax Act, 1961. The appeals before the Income Tax Appellate Tribunal (ITAT) had their principal orders set aside by the High Court. With the principal orders nullified, the order under challenge became moot. The Court examined whether the writ petition could still be entertained after the principal order was vacated. It concluded that the petition was infructuous and therefore could not proceed. Consequently, the petition was disposed of without any costs being awarded.
Issues considered
- Whether a writ petition challenging an order of the ITAT remains maintainable after the principal order of the ITAT is set aside
Legislation cited
- Income Tax Act, 1961 — s. 260A
Subjects
- Income Tax
- Section 260A
- Writ Petition
- Infructuous
- ITAT
- Appeals
- Civil Procedure
Judgment
WP2234-26.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.2234 OF 2026
Citizen Credit Co-operative Bank Ltd. ...Petitioner
Vs.
The Income Tax Appellate Tribunal & Ors. ...Respondents
_________
Mr. Jehangir Mistri, Senior Advocate with Mr. Harsh Kothari, for the Petitioner.
Mr. Y. S. Bhate, for Respondents.
__________
Digitally
signed by
PRASHANT
CORAM: G. S. KULKARNI &
PRASHANT VILAS RANE
VILAS
RANE Date:
2026.08.06
AARTI SATHE, JJ.
20:17:12
+0530
DATE: 6 AUGUST 2026.
P.C.
1. Today, we have rendered a decision on the batch of appeals (Citizen Credit
Co-op. Bank Ltd. Vs. The Income Tax Officer, TDS Ward, Mumbai 1) filed under
Section 260A of the Income Tax Act, 1961, wherein the orders passed by the
Income Tax Appellate Tribunal have been set aside.
2. The present Writ Petition challenges the order passed on the
Miscellaneous Application as filed in the said proceedings before the Appellate
Tribunal. Once the principal order passed by the Appellate Tribunal itself has
been set aside, the present Writ Petition has become infructuous. It is accordingly,
disposed of as infructuous. No costs.
(AARTI SATHE, J.) (G. S. KULKARNI, J.)
1 [Income Tax Appeal(l) No.2533 of 2026 & the companion appeals]
Page 1 of 1
6 August 2026
P. V. Rane
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