Wp(C)/20876/2018 Of Suresh Kumar Divakar v. The Deputy Commissioner Of Income Tax

02. 11.12.2019 Mr. Sidharth Sankar Mohapatra, learned Senior Standing Counsel (Income Tax) has entered appearance for the opposite parties by filing a Memo of appearance in Court today. The same be kept on record. 2. Heard Mr. B. Panda, learned counsel for the petitioner and Mr. S.S. Mohapatra, learned Senior Standing Counsel (Income Tax). 3. By way of this writ petition, the petitioner has challenged the notice dated 28.03.2018 issued by the Deputy Commissioner of Income Tax, Circle-2(1), Sambalpur under Sections 148 of the Income Tax Act relating to assessment year 2013-14. 4. In the meantime, re-assessment order is already passed on 21.12.2018. Thus, the petitioner has filed an Interlocutory Application to amend the writ petition to challenge the order of re-assessment. In our considered opinion, since re-assessment order has already been passed, the writ petition has become infructuous. It is open for the petitioner to challenge all decision before the appellate authority raising all contentions. 5. The writ application is, therefore, disposed of with a direction that if the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay, if any, within four weeks hence, the appellate authority shall decide the same in accordance with law within two months from the date of filing of such appeal. 6. All connected Misc. Cases/I.As are disposed of accordingly. AKK Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge