Ncubate India Services Private Limited v. Deputy Commissioner Of Income Tax, Circle 16 (1

$~89 IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 16392/2024 and CM APPL. 69089/2024 NCUBATE INDIA SERVICES PRIVATE LIMITED.....PetitionerThrough:Mr Sumit K. Batra with Mr ManishKhurana, Ms Priyanka Jindal and MrSiddhanth Sarwal, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16 (1) DELHI.....Respondent Through:Mr Gaurav Gupta, SSC with MrShivendra Singh and Mr Yojit Pareek,Advocates. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R06.05.2025 % 1.The petitioner has filed the present petition, inter alia, impugning anorder dated 30.08.2024 issued under Section 148A(d) of the Income TaxAct, 1961 [the Act] in respect of Assessment Year 2018-19. 2.Mr Gupta, the learned counsel appearing for the Revenue states thatthe present petition has been rendered academic on account of subsequentevents. He states that a search was conducted under Section 132 of the Actin the case of the petitioner on 29.01.2025. Thus, the earlier proceedings arenow in fact abated and no further proceedings are required to be undertakenpursuant to the notice dated 30.08.2024 issued under Section 148 of the Actin respect of AY 2018-19. 3. The learned counsel for the petitioner concurs with the said submission. 4.Accordingly, the present petition is disposed of. Pending applicationis also disposed of.is also disposed of. 5.We clarify that all rights and contentions of the parties are reserved. VIBHU BAKHRU, J MAY 06, 2025/tr TEJAS KARIA, J Click here to check corrigendum, if any