Brakes Agency v. Income Tax Officer Ward 35(5), Delhi & Ors

$~47 & 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 7293/2023 & CM APPL. 28346/2023 RAVINDER KAUR (ERSTWHILE PARTNER OF AUTO BRAKES AGENCY) .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advs. versus INCOME TAX OFFICER WARD 35(5), DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, JSC. 48 + W.P.(C) 7330/2023, CM APPL. 28519/2023 RAVINDER KAUR .....Petitioner Through: Mr. Nitin Gulati and Ms. Reena Gandhi, Advs. versus INCOME TAX OFFICER WARD 35(5), DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, JSC. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R25.02.2025 % 1.We are informed that insofar as the reassessment of Auto Brakes Agency, the erstwhile partnership, is concerned the same is still pending consideration of the Assessing Officer. However, the individual writ petitioner, who is stated to have taken over the business of the partnership firm, had also faced a reassessment action which has ultimately concluded in the passing of an order dated 03 February 2025, with no additions having been made. 2.Awaiting closure of proceedings against the erstwhile firm, let W.P.(C) 7293/2023 be called again on 02.04.2025. 3.In light of the order dated 03 February 2025 passed, W.P.(C) 7330/2023 is rendered infructuous. It is, accordingly, disposed of as such. YASHWANT VARMA, J. FEBRUARY 25, 2025/akc GIRISH KATHPALIA, J.