1 2025:CGHC:34410 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 65 of 2021 Anil Nacharani, S/o Late Shri N.P. Nachrani, Aged About 51 Years R/o. House No. 11, Jal Vihar Colony, Near Marine Drive, Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Petitioner. versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent. With WPT No. 66 of 2021 Anil Nacharani, S/o Late Shri N. P Nachrani, Aged About 51 Years R/o. House No. 11, Jal Vihar Colony, Near Marine Drive, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---Petitioner. Versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent. For Petitioners : Mr. Amitesh Yadav, Adv on behalf of Mr. Sunny Agrawal, Advocate. For Respondents : Mr. Vijay Chawala, Adv on behalf of Mr. Amit Chaudhari, Advocate. Digitally signed by AJAY KUMAR DWIVEDI DN: cn=AJAY KUMAR DWIVEDI, ou=HIGH COURT OF CHHATTISGARH, o=HIGH COURT OF CHHATTISGARH, st=CHATTISGARH, c=IN Date: 2025.07.21 16:54:45 +0530 2 SB : Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 21.07.2025 1. At the outset, learned counsel for the respondents submits that final assessment order has been passed, therefore, this petition becomes infructuous. 2. Counsel for the petitioner would not oppose the aforesaid submission. 3. Having regard to the aforesaid submission, both the petitions are dismissed as rendered infructuous. Sd/- (Deepak Kumar Tiwari) Judge Ajay