Wp(T) v. Assistant Commissioner Of Income Tax, Central Circle

HIGH COURT OF CHHATTISGARH, BILASPUR Order Sheet WP(T) No. 67 of 2021 Ambition Buildcon Private Limited, Address- House No. 11, Jalvihar Colony, Raipur,Chhattisgarh Through Managing Director- Anil Nacharani, Aged About 51 Years, S/o.Late Shri N.P. Nachrani, R/o. House No. 11, Jal Vihar Colony, Near Marine Drive,Raipur Chhattisgarh. ---- Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur,Chhattisgarh. ---- Respondent WP(T) No. 68 of 2021 Ambition Buildcon Private Limited, Address House No. 11, Jalvihar Colony, RaipurChhattisgarh, Through Managing Director- Anil Nacharani, Aged About 51 Years, S/o.Late Shri N. P. Nachrani, R/o. House No. 11, Jalvihar Colony, Raipur Chhattisgarh ---- Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District RaipurChhattisgarh ---- Respondent WP(T) No. 69 of 2021 Ambition Buildcon Private Limited, Address House No. 11, Jalvihar Colony, Raipur,Chhattisgarh, Through Managing Director- Anil Nacharani, Aged About 51 Years, S/o.Late Shri N.P. Nachrani, R/o. House No. 11, Jal Vihar Colony, Near Marine DistrictRaipur Chhattisgarh ---- Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur,Chhattisgarh. ---- Respondent 31.08.2021Mr. Sunny Agrawal, Advocate for the Petitioners. Mr. Amit Choudhari with Mrs. Naushina Ali, Advocates for theRespondents. Heard Ashok Learned counsel for the petitioners submit that during pendency ofthese petitions, the final assessment orders have been passed;therefore, these petitions have become infructuous. He submits that thepetitioners may be given liberty to challenge the final assessmentorders. In view of the aforesaid submission, the petitions are dismissed ashaving become infructuous. However, the petitioners are at liberty tochallenge the final assessment orders. Sd/-Li(Goutam Bhaduri) Judge