[2025:RJ-JP:44289-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12427/2025 Prashant Gupta, S/o Shri Gopal Prasad Gupta, Aged About 50 Years, R/o 301, Anukampa Mansion, M.i. Road, Jaipur, Rajasthan-302001. ----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 Connected With D.B. Civil Writ Petition No. 12575/2025 Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 50 Years, R/o 301, Anukampa Mansion, M.i. Road, Jaipur, Rajasthan- 302001. ----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 D.B. Civil Writ Petition No. 12682/2025 Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 50 Years, R/o 301, Anukampa Mansion, M.i. Road, Jaipur, Rajasthan- 302001. ----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. Kanishk Singhal For Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Rahul Kumar & Ms. Tanushka Saxena [2025:RJ-JP:44289-DB] (2 of 2) [CW-12427/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 04/11/2025 1. Learned counsel for the Revenue submits that the issue raised in these petitions has been rendered academic as the department has accepted the returned income, after issuance of the notices, which are impugned herein. In view thereto, no further purpose would be served in keeping these matters pending. 2. Learned counsel appearing for the petitioner(s), however, submits that the issuance of notice itself was bad. 3. We find that the grievance of the petitioner(s) has become academic, as the return has been accepted. 4. In view thereto, we close the proceedings and dispose of all the petitions as having become otiose. 5. It is made clear that the question raised in the other petitions would not be affected on account of disposal of these petitions. 6. Accordingly, these petitions stand disposed of. Pending application(s), if any, also stand disposed of. 7. A copy of this order be placed in each connected file. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ SANJAY KUMAWAT/RAJAT/40, 42 & 43