Lalit Kumat Kothari v. The Principal Commissioner Of Income Tax Raipur –

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 7 of 2020 1. Lalit Kumat Kothari, 21, Mahavir Colony, Durg Chhattisgarh, District :Durg, Chhattisgarh 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, AdvocateKumrani, 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 noticeissued under Section 148 of the Income Tax Act.issued under Section 148 of the Income Tax Act. 2. The writ petition was filed on 13.12.2019. Today, when thematter is taken up, the learned counsel for the Departmentsubmits that the Department has in the meanwhile passedthe final assessment order itself and as such the issueinvolved in the case has become infructuous and thesubsequent order passed on 18.12.2019 is itself anappealable order under Section 246A of the Income Tax Act.matter is taken up, the learned counsel for the Departmentsubmits that the Department has in the meanwhile passedthe final assessment order itself and as such the issueinvolved in the case has become infructuous and thesubsequent order passed on 18.12.2019 is itself anappealable 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 beenpassed on 18.12.2019, in the opinion of this Court thematter as such has become of only academic interest.Accordingly, the present writ petition stands disposed ofleaving open the questions, which were raised by thepetitioner in this petition to be agitated in an appropriateproceeding including appeal, which the petitioner mayprefer challenging the assessment order.passed on 18.12.2019, in the opinion of this Court thematter as such has become of only academic interest.Accordingly, the present writ petition stands disposed ofleaving open the questions, which were raised by thepetitioner in this petition to be agitated in an appropriateproceeding including appeal, which the petitioner mayprefer challenging the assessment order. 5. With the aforesaid observations and liberty, the present writpetition stands disposed of.petition stands disposed of. Sd/-(P. Sam Koshy)Judge