Bhagwan Das Mangal v. Assistant Commissioner of Income Tax (Central), Gwalior, stationed at Bhopal

1. FACTS OF THE CASE

During Bhagwan Das Mangal’s writ proceeding, the respondent authority passed an order dated 12 October 2022.

Source: PDF p. 1

2. DISCUSSION BY THE COURT

The Court recorded that the subsequent order rendered the petition infructuous. It did not reproduce or evaluate the authority’s decision.

Source: PDF p. 1

3. JUDICIAL DECISION

The writ petition was dismissed as infructuous on 14 October 2022.

Source: PDF p. 1

4. OUTCOME

The pending writ ceased to require adjudication; the source does not state that a refund, demand cancellation or exemption was granted.

Source: PDF p. 1

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

A supervening order explains closure, not its tax consequences

The High Court identifies the authority order only by date. Its contents and effect on liability should be checked in that separate order before making any merits claim.

Source: PDF p. 1

Preserve the complete two-page source

The second physical page adds no substantive reasoning. It remains part of the original PDF and is not counted as a separate decision.

Source: PDF p. 2