M/S Jindal Charitable Society v. Assistant Commissioner Of Income Tax Central Circle 29 & Anr

$~61 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13612/2025, CM APPL. 55818/2025 CM APPL. 55819/2025 CM APPL. 55820/2025 M/S JINDAL CHARITABLE SOCIETY .....Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. N.P. Saini, Mr. Abhinav Jain and Mr. Himanshu Aggarwal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 29 & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. for Income Tax Department Ms. Rashmi, Adv. for R2/Indusind Bank CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 04.09.2025 1.This petition has been filed with the following prayer:- “Quash and set aside the impugned letter dated 20.08.2025 issued under Section 226(3) of the Act, for being patently illegal, contrary to the applicable law, passed/issued without jurisdiction, in violation of the relevant provisions of law governing such acts thereunder, and other grounds taken vide present Petition;” 2.Mr. Gaurav Gupta, learned Senior Standing Counsel for the respondent/revenue has placed before us a communication dated 01.09.2025, received from the Assistant Commissioner of Income Tax, Central Circle, 29, Delhi, which reads as under:- 29, Delhi, which reads as under:- “.......Please refer to the notice u/s 226 (3) of the Income Tax Act, 1961 having DIN & Notice no. ITBA/COM/F/17/2025-26/1079771338(1) dated 20.08.2025 vide which bank account no. 159599112755. 159958687029 held in your bank was attached. Now, the attachment of aforementioned bank account of the assessee may be revoked with immediate effect and the normal operation of the bank account be allowed......... “ Act, 1961 having DIN & Notice no. ITBA/COM/F/17/2025-26/1079771338(1) dated 20.08.2025 vide which bank account no. 159599112755. 159958687029 held in your bank was attached. Now, the attachment of aforementioned bank account of the assessee may be revoked with immediate effect and the normal operation of the bank account be allowed......... “ 3.According to Mr. Gaurav Gupta, the communication makes it clear that the attachment of the bank account, for which the petitioner has approached this court, has been revoked with immediate effect. On this, Ms. Kavita Jha, learned senior advocate for the petitioner says nothing further survives in the writ petition and the same be disposed of as infructuous. 4.Accordingly, the petition is disposed of as infructous. approached this court, has been revoked with immediate effect. On this, Ms. Kavita Jha, learned senior advocate for the petitioner says nothing further survives in the writ petition and the same be disposed of as infructuous. 4.Accordingly, the petition is disposed of as infructous. V. KAMESWAR RAO, J SEPTEMBER 4, 2025 cd VINOD KUMAR, J