The Commissioner Of Income Tax (Central), Gurgaon v. M/S Omax Autos Ltd. And Another

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 21337 of 2015 Decided on : 23.12.2015 The Commissioner of Income Tax (Central), Gurgaon Versus M/s Omax Autos Ltd. and another . . . Petitioner . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. Rajesh Sethi, Senior Panel Counsel with Mr. Arun Biriwal, Advocate and Ms. Pridhi Jaswinder Sandhu, Advocatefor the petitioner. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the petitioner states that the challenge inthis writ petition is to the impugned order dated 31.07.2012 (Annexure P-1)passed under Section 245D(2C) of the Income Tax Act, 1961 (for brevity'the Act') by the Income Tax Settlement Commission-respondent No.2. Itwas stated that after the filing of the present writ petition, the Income TaxSettlement Commission has passed the final order under Section 245D(4) ofthe Act. 2.In view thereof, it was thus prayed that in such circumstances,the present writ petition has been rendered infructuous and may be disposedof as such, however, liberty be granted to the petitioner to challenge thefinal order passed under Section 245D(4) of the Act.3.Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE December 23, 2015 J.Ram (RAMENDRA JAIN) JUDGE