1 2025:CGHC:54593-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 80 of 2025 1 - Pr. Commissioner Of Income Tax Raipur District - Raipur (C.G.) ... Petitioner(s) versus 1 - Kamala Chandrakar Motipara Durg District - Durg (C.G.) ... Respondent(s) For Petitioner(s) : Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Chaudhari, Advocate (Division Bench) (Hon’ble Smt. Justice Rajani Dubey Hon’ble Shri Justice Amitendra Kishore Prasad) Order on Board 10.11.2025 Per, Smt. Rajani Dubey, J. 1. During the course of hearing, it is submitted by the learned counsel for the petitioner that the cause of action no longer survives, and in view of the order of ITAT, the Assigning Officer has passed an assessment order, therefore, the petition has been rendered infructuous. 2. Learned counsel for the respondent does not dispute the same and has no objection to the petition being dismissed as infructuous. ABHIGYA SAXENA Digitally signed by ABHIGYA SAXENA 2 3. In view of the above, and since nothing further survives for adjudication, the petition is dismissed as infructuous. Sd/- Sd/- (Rajani Dubey) (Amitendra Kishore Prasad) Judge Judge Saxena