Kishore Kumar Vivek Kumar Kothari (Huf), 21 Mahavir Colony, Durg,District : Durg, Chhattisgarhdistrict : Durg, Chhattisgarh v. The Principal Commissioner Of Income Tax, Raipur –

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 8 of 2020 1. Kishore Kumar Vivek Kumar Kothari (HUF), 21 Mahavir Colony, Durg,District : Durg, ChhattisgarhDistrict : Durg, Chhattisgarh ---- Petitioner Versus 1. The Principal Commissioner of Income Tax, Raipur – 2, CentralRevenue Building, Civil Lines, Raipur, District : Raipur, Chhattisgarh Revenue Building, Civil Lines, Raipur, District : Raipur, Chhattisgarh 2. The Income Tax Officer, Ward - 1(4), Bhilai. ---Respondents For Petitioner:Mr. Ashok Patil, Advocate For Respondents : Mr. Amit Chaudhari along with Mr. Ajay Kumrani, Advocate : adfasf Hon'ble Shri Justice P. Sam KoshyOrder on Board 16.01.2020 1. The challenge in the present writ petition is to 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 12.12.2019. 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 writpetition 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.on 18.12.2019, in the opinion of this Court the matter as such hasbecome of only academic interest. Accordingly, the present writpetition 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. stands disposed of. Sd/-(P. Sam Koshy)Judge