Usha Martin Telematics Limited v. Deputy Commisioner Of Income Tax Circle 5/1 And ORS

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IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE.

WPO/804/2024 USHA MARTIN TELEMATICS LIMITED VS DEPUTY COMMISIONER OF INCOME TAX CIRCLE 5/1 AND ORS.

BEFORE

THE HON'BLE JUSTICE RAJA BASU CHOWDHURY Date: September 23, 2024.

Appearance :

Mr. Mrunal Parekh, Adv.(VC) Mr. Sourjyo Mukherjee, Adv.

Mr. Vishwarup Acharyyo, Adv.

Mr. Akash Dutta, Adv.

...for petitioner Mr. Om Narayan Rai, Adv.

Mr. Ayush Sharma, Adv.

...for respondent The Court: 1.

The petitioner, inter alia, is aggrieved by the failure on the part of the respondent to dispose of its rectification application dated 5th February, 2010 for the assessment year 2006-07. 2.

Mr. Rai, learned Advocate appearing on behalf of the respondent on the other hand by placing before this Court, the rectification order passed under Section 154, 143(3) of the Income Tax Act, 1961 (hereafter referred to as the said Act) dated 27th August, 2024 would submit that the petitioner's rectification application dated 5th February, 2010 has already been disposed of, by the aforesaid order. 3.

Let a copy of the aforesaid order be taken on record.

4. Having regard to the above, since the petitioner's grievance as regards non disposal of this rectification application has already been met, I am of the view that no fruitful purpose would be served by keeping this petition pending.

5. It shall be open to the petitioner to take appropriate recourse to the aforesaid order, if so advised. .

6. With the above observation and direction, this writ petition stands disposed of.

(RAJA BASU CHOWDHURY, J.) GH.