Shree Kumar Lakhotia v. Union Of India And ORS

OD7 WPO/152/2025

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE Shree Kumar Lakhotia

Versus

Union of India & Ors.

Before:

The Hon'ble JUSTICE RAJA BASU CHOWDHURY Date: 13th May 2025 Appearance:

Mr. Subash Agarwal, Advocate Mr. Rajarshi Chatterjee, Advocate Mr. Govind Juthalia, Advocate Mr. Amit Shaw, Advocate Mrs. Suman Sahani, Advocate for the petitioner Mr. Amit Sharma, Advocate for the respondent The Court: Learned advocate representing the petitioner by placing before this Court the assessment order dated 20th March 2025 passed under section 147 read with section 144B of the Income Tax Act, 1961 in respect of the assessment year 2017-18 would submit that from the aforesaid order it would transpire that the respondents had proceeded to determine that there is no addition to the return income filed by the petitioner and having regard thereto the instant writ petition which seeks to challenge the assessment proceedings has become infructuous.

Let a copy of the assessment order dated 20th March 2025 be taken on record.

Mr. Sharma, learned advocate appears on behalf of the respondents.

Having regard to the submissions made by learned advocates representing the parties and the assessment order passed on 20th March 2025 in respect of the assessment year 2017-18 under section 147 read with section 144B of the Income Tax Act, 1961, I am of the view that nothing survives in this instant writ petition. The writ petition having become infructuous is accordingly disposed of.

(RAJA BASU CHOWDHURY, J.) R. Bose