1 2025:CGHC:61484 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 122 of 2022 1 - M/s V. V. Builders Through Its Partner Vikash Parakh, S/o Late Shri Loonkaran Parakh, Aged About 53 Years, R/o Vikash Villa, Opposite C.M. House, Civil Line, Raipur, District Raipur Chhattisgarh. ... Petitioner versus 1 - Union of India Through Secretary, Ministry Of Finance, North Block, New Delhi, 110001. 2 - Assistant Commissioner of Income Tax (Central) - 2 Ayakar Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh. 3 - Assistant Commissioner of Income Tax Circle 1(1) Office At Commissioner of Income Tax, Civil Lines, Raipur, District Raipur Chhattisgarh. ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Mayank Chandrakar, Advocate For Respondents No.2 & 3. : Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.12.17 17:01:33 +0530 2 17/12/2025 1. Heard. 2. Learned counsel for the petitioner would submit that by the efflux of time and order dated 10.05.2022 passed by learned Division Bench of this Court in W.A. No.277 of 2021 (Manisha Khatuja vs. Union of India and others) and other connected matters, this petition has become infructuous. 3. Learned counsel for the respondents No.2 & 3 also conceded the aforesaid facts. 4. In view of above submission made by learned counsel for the petitioner, this petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi