Research › Search › Judgment

Allahabad High Court · body

2025 DAILYLAW 33702 (ALL)

PRASHANT KUMAR GUPTA v. UNION OF INDIA AND 4 OTHERS

WTAX/1363/2025 · 2025-04-06

Arun Bhansali, Kshitij Shailendra

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Neutral Citation No. - 2025:AHC:49693-DB Chief Justice's Court Case :- WRIT TAX No. - 1363 of 2025 Petitioner :- Prashant Kumar Gupta Respondent :- Union of India and 4 others Counsel for Petitioner :- Jagannath Singh, S.P. Giri Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan, Ankur Agarwal, K.J. Shukla Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the notice dated 31.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short 'the Act'), notice dated 13.02.2025 issued under Section 142(1) of the Act and its consequential show cause notice dated 04.03.2025 issued by Income Tax Officer, Banda. 2. Learned Standing Counsel points out that during pendency of the present petition, which has been filed on 21.03.2025, an order dated 26.03.2025 has been passed by the Income Tax Officer, Banda under Section 147 read with Section 144 of the Act and, therefore, the petition has been rendered infructuous. A copy of the instructions and the order passed have been supplied to the counsel for the petitioner. 3. In view of above subsequent event, the petition filed by the petitioner is dismissed as having become infructuous, leaving it open for the petitioner to take appropriate proceedings in accordance with law. Order Date :- 7.4.2025 Sandeep/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad