$~12 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15332/2024 & CM APPL. 64318/2024 VISHAL SEHGAL .....Petitioner Through: Mr. Salil Aggarwal, Sr. Adv., Mr. Madhur Aggarwal, Mr. Uma Shankar and Mr. Mahir Aggarwal, Advs. versus ASCITSISTANT COMMISSIONER OF INCOME TAX CIRCLE 67(1) NEW DELHI AND ANR. .....Respondents Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs (14) + W.P.(C) 16636/2024 & CM APPL. 70368/2024 HARI OM RAI (THROUGH PAIROKAR) PRANAY RAI .....Petitioner Through: Mr. Salil Aggarwal, Sr. Adv., Mr. Madhur Aggarwal, Mr. Uma Shankar and Mr. Mahir Aggarwal, Advs. versus ASSTT COMISSIONER OF INCOME TAX CIRCLE19 (1) AND ANR. .....Respondents Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/05/2026 at 12:35:59 CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 15.05.2026 1. Informing that the petitioner’s return of income as filed has been accepted, learned Senior Counsel for the petitioner-assessee submitted that though there is a substantial legal issue involved, but for practical purposes, the writ petitions have rendered infructuous/academic. 2. Both the writ petitions are therefore, dismissed as having become infructuous. DINESH MEHTA, J VINOD KUMAR, J MAY 15, 2026/cd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/05/2026 at 12:35:59