Anita Kothari v. The Principal Commissioner Of Income Tax Raipur - 2, Centralrevenue Building, Civil Lines, Raipur Chhattisgarh.revenue Building, Civil Lines, Raipur Chhattisgar

NAFR HIGH COURT OF CHHATTISGARH AT BILASPURWPT No. 155 of 2019 Anita Kothari W/o Late Rajesh Kothari Aged About 45 Years R/o 21,Mahavir Colony, Durg Chhattisgarh. ---- Petitioner Versus 1. The Principal Commissioner Of Income Tax Raipur - 2, CentralRevenue Building, Civil Lines, Raipur Chhattisgarh.Revenue Building, Civil Lines, Raipur Chhattisgarh. 2. The Income Tax Officer Ward - 1(4), Bhilai, District DurgChhattisgarh.Chhattisgarh. ---- Respondents Hon'ble Shri Justice P. Sam KoshyOrder on Board 07/01/2020 1. The challenge in the present writ petition was the notice issuedunder Section 148 of the Income Tax Act. under Section 148 of the Income Tax Act. 2. The writ petition was filed on 07.12.2019. Today, when the matter istaken up, the learned counsel for the Department submits that theDepartment has in the meanwhile passed the final assessment orderitself and as such the issue involved in the case has becomeinfructuous and the subsequent order passed on 18.12.2019 is itselfan appealable order under Section 246A of the Income Tax Act. taken up, the learned counsel for the Department submits that theDepartment has in the meanwhile passed the final assessment orderitself and as such the issue involved in the case has becomeinfructuous and the subsequent order passed on 18.12.2019 is itselfan appealable order under Section 246A of the Income Tax Act. 3. The counsel for the Department produced the order dated18.12.2019 to the Court, the said order is taken on record.18.12.2019 to the Court, the said order is taken on record. 4. In view of the fact that an assessment order has since been passedon 18.12.2019, in the opinion of this Court the matter as such hasbecome of only academic interest. Accordingly, the present writon 18.12.2019, in the opinion of this Court the matter as such hasbecome of only academic interest. Accordingly, the present writ Ved petition stands disposed of leaving open the questions, which wereraised by the petitioner in this petition to be agitated in anappropriate proceeding including appeal, which the petitioner mayprefer challenging the assessment order. 5.With the aforesaid observations and liberty, the present writ petitionstands disposed of. Sd/- (P. Sam Koshy)Judge