R/Special Civil Application v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6582 of 2021 ==========================================================GAYATRI MICRONS LTD. Versus THE DEPUTY COMMISSIONER OF INCOME TAX ========================================================== Appearance:MR JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1MRS MAUNA M BHATT(174) for the Respondent(s) No. 1========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDIand HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 26/07/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. The learned Standing Counsel Mrs.Mauna Bhatt,appearing for the respondent, seeks permissionto place on record the order passed by therespondent authority, dropping the proceedingsagainst the present petitioner under Section 148of the Income Tax Act, 1961. The same is takenon record.appearing for the respondent, seeks permissionto place on record the order passed by therespondent authority, dropping the proceedingsagainst the present petitioner under Section 148of the Income Tax Act, 1961. The same is takenon record. 2. The learned Advocate Mr.Jaimin Gandhi for thepetitioner prays that in view of the said order,appropriate orders be passed by the Court.petitioner prays that in view of the said order,appropriate orders be passed by the Court. 3. The proceedings against the petitioner havingbeen dropped by the respondent authority, thecause of action does not survive. Therefore,been dropped by the respondent authority, thecause of action does not survive. Therefore, the petition is dismissed as having becomeinfructuous. (BELA M. TRIVEDI, J) V.V.P. PODUVAL (A. C. JOSHI,J)