[2025:RJ-JP:44351-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12697/2025 Abhay Chordia S/o Shri Ashok Chordia, Aged About 43 Years, R/o 4459, KGB Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 416, 4th Floor, Jeevan Nidhi 2, LIC Building, Ambedkar Circle, Jaipur, Rajasthan- 302005. ----Respondent For Petitioner(s) : Mr. Gunjan Pathak with Mr. Kanishak Singhal For Respondent(s) : Mr. Siddharth Bapna with Mr. Rahul Kumar and Ms. Tanushka Saxena HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 04/11/2025 1. Both the counsels are ad idem that the notice which was issued under Section 153C of the Income Tax Act to the assessee is related to the year 2010-2011 for which the final assessment and the return was accepted, there was no occasion to quash proceedings under Section 153C and the income has also been accepted after issuance of the notice. 2. In view thereto, examining the validity of notice under Section 153C in the present case would be a futile exercise and purely academic. We, therefore, need not to delve into the case and dispose of the writ petition. [2025:RJ-JP:44351-DB] (2 of 2) [CW-12697/2025] 3. However, it is made clear that the disposal of the present petition will have no effect on the merit of the other cases which are pending. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ GAURAV/20