2025:UHC:1904-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS SPA No. 99 of 2015 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Ashish Naithani, J. Heard Mr. S.K. Posti, learned Senior Counsel assisted by Mr. Ashutosh Posti, learned counsel for appellant and Mr. H.M. Bhatia, learned counsel for the respondents. 2. This intra-court Appeal has been filed by Uttarakhand Forest Development Corporation challenging the judgment and order dated 17.03.2015, passed in WPMS No. 405 of 2015. 3. By the said judgment, the challenge thrown, by the appellant to the reassessment notice, issued under Section 147 of the Income Tax Act, 1961 and to the consequential order of assessment, passed by the Assessing Authority, was turned down. 4. Mr. S.K. Posti, learned Senior Advocate for the appellant submits that subsequent to filing of Appeal, the Appellate Tribunal has decided the issue in favour of the assessee (Uttaranchal Forest Development Corporation) and against the judgment rendered by Income Tax 2025:UHC:1904-DB Appellate Tribunal, Revenue has filed an Appeal, which is pending before the Co- ordinate Bench of this Court. Thus, Mr. S.K. Posti, Senior Advocate, submits that Special Appeal has become infructuous in view of subsequent developments. 5. Accordingly, Special Appeal is dismissed as infructuous. (Ashish Naithani, J.) (Manoj Kumar Tiwari, J.) 19.03.2025 Shiksha 2025:UHC:1904-DB