Naim Chand Jain v. Asstt. Commissioner Of Income Tax, Jalandhar And Others

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANAAT CHANDIGARH CWP No.2250 of 1996Date of decision: July 11, 2013. Naim Chand Jain ... Petitioner v. Asstt. Commissioner of Income Tax, Jalandhar and others ... Respondents CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLAHON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present:None for the petitioner. Shri Vivek Sethi, Advocate for the respondent. Rajive Bhalla, J. (Oral): Counsel for the revenue states, on instructions fromShri Vinod Kaushish, Nodal Officer, appointed by the Income TaxDepartment, for pursuing the income tax cases in the High Court,that after decision of ITR No.4 of 1996 on 27.8.1997, the IncomeTax Appellate Tribunal confirmed the order passed by the CIT(Appeals) and dismissed the appeal filed by the assessee on29.7.1998. The assessee thereafter filed ITR No.203 of 1999before this Court which was returned on 13.11.2006 withoutanswering the question posed. Vide order dated 26.3.2009, ITATreiterated its order dated 29.7.1998. It is further submitted oninstructions, that the petitioner assessee has not initiated anyfurther proceedings against the order passed by the ITAT on26.3.2009. In view of the statement made by counsel for therevenue, we are satisfied that the lis pending in the presentappeal has become infructuous and is, therefore, disposed ofaccordingly, with liberty to the petitioner to seek revival in case ofany existing grievance. [ Rajive Bhalla ] Judge July 11, 2013. kadyan [Dr. Bharat Bhushan Parsoon] Judge