1 2025:CGHC:50254 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 167 of 2024 1 - Bansi Agarwal S/o. Shri Lajpat Rai Agarwal Aged About 54 Years 55/06, Motilal Nehru Nagar (E), Bhilai, P.S. Supela, Tah. And Distt. Durg - Pin-490020 (C.G.) ... Petitioner versus 1 - Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi 2 - Director General Of Income Tax (Investigation) Aaykar Bhawan, Hoshangabad Road, Bhopal (M.P.) 3 - Pr. Commissioner Of Income-Tax (Central) Hoshangabad Road, Bhopal (M.P.) 4 - Assistant Commissioner Of Income-Tax Central Circle-1, Room No. 819, 8th Floor, Cbd Building, Atal Nagar, Raipur (C.G.) ... Respondent(s) (Cause title taken from Case Information System) For Petitioner : Mr. S. Rajeshwara Rao, Advocate For Respondent No..1 : None For Respondents No.2 to 4 : Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.10.09 16:32:00 +0530 2 Order on Board 09/10/2025 1. At the very outset, learned counsel for the petitioner would submit that final assessment order has been passed, therefore, this petition become infructuous. 2. Learned counsel for the respondent-State has not opposed the submission made by the learned counsel appearing for the petitioner. 3. In view of above submission made by learned counsel appearing for the petitioner, this instant petition is dismissed as having become infructuous. However, liberty is granted to the petitioner to file an appeal, if occasion arises in accordance with law. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi