High Court of Madhya Pradesh · Procedural orders and remands
Rakesh Kumar Bhandari v. Assistant Commissioner of Income Tax-4(1), Indore & Anr.
M.C.C. No. 525/2023 ·
Miscellaneous civil application dismissed as infructuous on the applicant’s request.
1. FACTS OF THE CASE
Rakesh Kumar Bhandari sought leave to withdraw MCC 525/2023 against the income-tax authorities, stating that the application had become infructuous. The order does not set out the underlying tax dispute or the event that made the application unnecessary.
2. DISCUSSION BY THE COURT
The Court acted on counsel’s statement that the application had become infructuous. No contested issue or substantive tax reasoning was decided in the two-page order.
3. JUDICIAL DECISION
MCC 525/2023 was dismissed as having rendered infructuous.
4. OUTCOME
The application ended without a merits determination. No express liberty to refile, restoration direction or costs condition was granted.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Use the operative description
Although counsel sought withdrawal, the Court’s actual disposition was dismissal as infructuous. That distinction preserves what was ordered and avoids suggesting a contested rejection of Bhandari’s underlying tax claim.
Source: PDF p.1, order
The reason for mootness is not supplied
Unlike an order recording payment or release, this source does not identify the event that removed the controversy. It cannot substantiate an assertion that a demand was withdrawn, a refund paid or an assessment cancelled.
Source: PDF p.1, order
No additional procedural entitlement is expressed
The order does not reserve liberty or restore another proceeding. Any later claim must be assessed from its own record and applicable procedure; this dismissal supplies neither a substantive tax precedent nor an express permission to start again.
Source: PDF pp.1–2, complete order
Source and verification
Complete 2-page original reviewed; source bytes verified.
Original PDF: 2 pages · SHA-256: 9115db03d31aaeb2489d45a15491b605a474179e1e883cee88bcc2e98101231f
Full original and all five panels re-reviewed on 21 October 2026.
Current law and subsequent treatment not independently verified.
Subsequent proceedings and current judicial treatment have not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.