1 2025:CGHC:54397 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 113 of 2023 1 - Avni Commercial Pvt. Ltd. Through Director Near Kotwali Lal Tanki Raigarh, District : Raigarh, Chhattisgarh. Pin 496001 ... Petitioner versus 1 - Union Of India Through The Secretary Ministry Of Finance, Income Tax Department (Department Of Revenue) North Block, Secretariat Building New Delhi. 2 - Income Tax Officer Ward 5 (1) Aaykar Bhawan, Chowrangee Square Kolkata West Bengal. ... Respondents (Cause title as taken from Case Information System) For Petitioner : Mr. Harsh Namdeo, Advocate appears on behalf of Mr. N. Naha Roy, Advocate For Respondent No.1 For Respondent No.2 : : Mr. Bhupendra Pandey, CGC Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate. Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 07/11/2025 1. This petition has been preferred by petitioner under Article 226 of the Constitution of India seeking following reliefs:- “10.1 Issue an appropriate writ in the nature of RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.11.07 18:07:47 +0530 2 mandamus and quash the order dated 23.07.2022 (Annexure P/5), notice dated 17.04.2023 (Annexure P/9) and notice dated 21.04.2023 (Annexure P/1), for the same being beyond territorial jurisdiction as also suffering from utter violation of the provisions of the Section 148 read with 148A of the Act of 1961. 10.2 Grant any other relief that the Hon’ble Court may deem fit.” 2. At the outset, learned counsel for the petitioner submits that this petition has become infructuous, as final assessment order has been passed. 3. Learned counsel for the respondents extended their support to the contention made by learned counsel for the petitioner. 4. In view of above submissions, this petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) Judge Rukhsar