$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010371512024 + W.P.(C) 8815/2024 SAGARIKA GHOSH - LEGAL HEIR OF LATE SH. DIPANKAR MOHAN GHOSH THROUGH HER SPA HOLDER UPENDRA NATH MARWAH .....Petitioner Through: Mr. Sumit Lalchandani, Mr. Utkarsha Kumar Gupta and Ms. Ananya Kapoor, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), (INTERNATIONAL TAXATION), NEW DELHI & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Mann and Mr. P. Gupta, JSCs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 24.08.2026 In view of the order passed in ITA 18/2024, the present writ petition has practically been rendered infructuous, the same is disposed of accordingly. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. AUGUST 24, 2026/MR 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 29/08/2026 at 15:54:49