Shailendra Kumar v. The Principal Chief Commissioner Of Income Tax, (Bihar & Jharkhand), Central Revenue Building, Patna Jharkhand), Central Revenue Building, Patna

2025:JHHC:22216-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 5391 of 2023 Shailendra Kumar, S/o Late Ram Chandra Ram, R/o Muni Kutir, Devangana Chowk, PO & PS-Korra, District-Hazaribagh … … Petitioner Versus 1.The Principal Chief Commissioner of Income Tax, (Bihar & Jharkhand), Central Revenue Building, Patna Jharkhand), Central Revenue Building, Patna 2.The Income Tax Officer Ward- 2(1), Aaykar Bhawan, Hazaribagh 3.Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi ... … Respondents 3.Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi ... … Respondents ----- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Ms. Diksha Dwivedi, Advocate For the Respondents : Mr. Kumar Vaibhav, Sr. SC (I.T.) Mr. Durgesh Agarwal, AC to Sr. SC ----- 03/07.08.2025 Issue notice. 2. Mr. Kumar Vaibhav, learned Sr. SC (Income Tax), appears and waives notice on behalf of the respondents. 3.Learned counsel for the respondents submits that the assailed notice dated 23.03.2022 issued under Clause (b) of Section 148A of the Income Tax Act, 1961 has now been rendered infructuous, as the assessment order has subsequently been passed on 18.03.2024. 4.In view of the said submission, the writ petition is disposed of as infructuous. 5.However, liberty is reserved to the petitioner to assail the assessment order dated 18.03.2024 in accordance with law. (Tarlok Singh Chauhan, C.J.) N.A.F.R. Manish/Ritesh (Rajesh Shankar, J.)