Wp/20088/2023 Of Nidhi Atul Khare v. Principal Commissioner Of Income Tax

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI)ON THE 28[th] OF AUGUST, 2023 WRIT PETITION No. 20088 of 2023 BETWEEN:- NIDHI ATUL KHARE W/O SHRI ATUL KHARE, AGEDABOUT 38 YEARS, OCCUPATION: BUSINESS R/O 18,HOUSING BOARD COLONY, MANDLA (MADHYAPRADESH) (BY SHRI MANISH CHANDRA MISHRA - ADVOCATE) .....PETITIONER AND 1.PRINCIPAL COMMISSIONER OF INCOME TAX-iAAYAKAR BHAWAN, NAPIER TOWN, JABALPUR(MADHYA PRADESH)AAYAKAR BHAWAN, NAPIER TOWN, JABALPUR(MADHYA PRADESH) 2.INCOME TAX OFFICER, WARD 1 (1) JABALPUR,ANNEXURE BUILDING AAYAKAR BHAWANNAPIER TOWN JABALPUR (MADHYA PRADESH) (BY SHRI SIDDHARTH SHARMA - ADVOCATE) .....RESPONDENTS This petition coming on for admission this day, Justice Sheel Nagu passed the following: ORDER Learned counsel for petitioner at the very outset submits that rectificationorder in favour of Assessee has been passed on 25/08/2023 and therefore, thecause raised herein has become infructuous. Learned counsel prays for cost ofthis petition. Registry is directed to take the rectification order dated 25/08/2023 on record. Accordingly, this petition stands dismissed as infructuous with a cost ofRs.500/- saddled on the Revenue for giving a cause of action to the petitioner,which ought not have arisen in the first place thereby compelling the petitionerto initiate this avoidable piece of litigation and correspondingly wasting theprecious time of this Court. The said cost be paid to the Assessee by creditingin her Bank account within 30 days, failing which the case will be taken up forcompliance as PUD qua cost. (SHEEL NAGU)(AMAR NATH (KESHARWANI))JUDGEJUDGEas