Ambition Buildcon Private Limited v. Assistant Commissioner Of Income Tax

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, Raipur Chhattisgarh, 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 Raipur Chhattisgarh ---- 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 District Raipur Chhattisgarh ---- Petitioner

Versus

Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur, Chhattisgarh.

---- Respondent 31.08.2021 Mr. Sunny Agrawal, Advocate for the Petitioners. Mr. Amit Choudhari with Mrs. Naushina Ali, Advocates for the Respondents.

Heard

Learned counsel for the petitioners submit that during pendency of these petitions, the final assessment orders have been passed; therefore, these petitions have become infructuous. He submits that the petitioners may be given liberty to challenge the final assessment orders.

In view of the aforesaid submission, the petitions are dismissed as having become infructuous. However, the petitioners are at liberty to challenge the final assessment orders.

Sd/- Li (Goutam Bhaduri) Judge Ashok