Sunil Sarda Huf v. Income Tax Officer, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5177/2022 Sunil Sarda Huf, Through Its Karta Shri Sunil Sarda S/o Shri R NSarda, Aged About 54 Years, Addressed At Narain Nikunj, NearKalyan Kunj, Shivaji Nagar, Madanganj Kishangarh 305801,Rajasthan, India. ----Petitioner Versus 1. Income Tax Officer, Ward 1, City Road, Kishangarh,Rajasthan, 305801.Rajasthan, 305801. 2. National Faceless Assessment Centre, (Erstwhile KnownAs National E-Assessment Centre) Through AdditionalCommissioner Of Income Tax, Room No. 401, 2Nd Floor,E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003.As National E-Assessment Centre) Through AdditionalCommissioner Of Income Tax, Room No. 401, 2Nd Floor,E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. ----Respondents For Petitioner(s) : Mr. Rajat Sharma forMr. Prakul KhuranaMr. Prakul Khurana For Respondent(s): Ms. Parinitoo Jain withMs. Arihanta Goyal &Ms. Arushi GoyalMs. Arihanta Goyal &Ms. Arushi Goyal HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 10/01/2023 1.Heard learned counsel for the parties and perused therecord. 2.The petitioner has preferred this writ petition aggrieved bythe notice dated 31.03.2021 issued under Section 148 of theIncome Tax Act in respect of the assessment year 2013-14. 3.The respondents by the aforesaid notice proposed to openthe re-assessment proceedings against the petitioner for therelevant year. 4.In the reply, documents have been annexed which show thaton perusal of the notice issued for the assessment years 2013-14and 2014-15, the respondents proposed to drop the assessmentproceedings for the assessment year 2013-14 and ultimately on26.03.2022, the proceedings were directed to be dropped. 5.In view of the above, as the proceedings of re-assessmenthave been directed to be dropped, the writ petition does notsurvive and the purpose of filing the writ petition stands achieved,therefore, the writ petition stands disposed of. (SHUBHA MEHTA),J (PANKAJ MITHAL),CJ Sharma N.K./CHARU SONI /46