Vijay Kumar Mehta v. Assistant Commissioner Of Income Tax, Circle-02, New Centralrevenue Building, Janpath, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 1451/2019 Vijay Kumar Mehta S/o Late Shri Hasti Chand Mehta, Aged About60 Years, Resident Of B-33, Prabhu Marg, Tilak Nagar, Jaipur. ----Appellant Versus Assistant Commissioner Of Income Tax, Circle-02, New CentralRevenue Building, Janpath, Jaipur. ----Respondent For Appellant(s) : Ms. Surbhi singh on behalf of Mr. Dileep ShivpuriFor Respondent(s): Mr. Anuroop Singhi HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PRAKASH GUPTA 08/07/2020 Order 1.Heard learned counsel for the respective parties. 2.The original writ petition came to be filed by theappellant, seeking to challenge notice under section 147/148 ofthe Act, seeking reopening of the assessment proceedings. 3.During pendency of the writ petition, it appears thatassessment order came to be passed and challenging the orderpassed by the learned Single Judge, the present appeal has beenfiled. In the present Special Appeal (Application No.2/2020) cameto be filed seeking to challenge the subsequent order passed inassessment. 4.We are afraid, we cannot entertain the appeal since theappellant has alternative efficacious remedy of appeal/challengebefore the learned Single Judge, if so advised. 5.In view of the subsequent development, the presentappeal has been rendered infructuous and the same standsdismissed as having become infructuous. The appellant is atliberty to seek remedy against the order of assessment as theassessee may advice. All pending applications also standdismissed. (PRAKASH GUPTA),J(INDRAJIT MAHANTY),CJBRIJ MOHAN GANDHI /PKM/31