M/S Great Value Foods v. Commissioner Of Income Tax-I, Amritsar

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 19432 of 2013Decided on : 01.04.2014 M/s Great Value Foods Versus Commissioner of Income Tax-I, Amritsar . . . Petitioner . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE JASPAL SINGH PRESENT: Mr. Salil Kapoor, Advocate, Mr. Vikas Jain, Advocate, Mr. Rishabh Kapoor, Advocate and Mr. Saurabh Kapoor, Advocate for the petitioner. Mr. Denesh Goyal, Advocate for the respondent. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the petitioner has produced a communication dated 26.03.2014, addressed to the Principal Officer of the petitioner company, received from the Deputy Commissioner of Income Tax, Central Circle-4, New Delhi, intimating that the approval for transferring the case to the jurisdiction of the Deputy Commissioner of Income Tax, Circle-V, Amritsar (Punjab) has been received and the seized material belonging to the assessee is being handed over to the Assessing Officer for further necessary action as per the mandate of Section 153C of the Income Tax Act, 1961. The communication is taken on record. 2.Learned counsel for the respondent does not dispute the aforesaid fact. 3.Learned counsel for the parties state that the writ petition has become infructuous and may be disposed of as such.4.Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE April 01, 2014 (JASPAL SINGH) JUDGE