1 2026:CGHC:27031 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 118 of 2019 • Shri Amolak Singh Bhatia S/o -Late Shri Harbans Singh Bhatia Aged About 68 Years R/o - C-22, Monocha Colony, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh ... Petitioner versus 1. Principal Commissioner Of Income Tax (Central) Ayakar Bhawan Hoshangabad Road, Bhopal-462011, District : Bhopal, Madhya Pradesh 2. Commissioner, Income Tax(Appeals) Ayakar Bhavan, Vyapar Vihar, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh 3. Assistant Commissioner Of Income Tax, Circle 2(1), Ayakar Bhavan, Vyapar Vihar, Bilaspur Chhattisgarh, District : Bilaspur, Chhattisgarh ... Respondent(s) For Petitioner : Ms. Smiti Sharma, Advocate For Respondents : Mr. Ajay Kumarani, Advocate holding the brief of Mr. Amit Chaudhary, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 02.07 .2026 1. At the very outset, learned counsel for the petitioner would submit that by efflux of time, this petition has become infructuous. 2. Taking into consideration the submission advanced by Ms. Sharma, this petition is dismissed being rendered infructuous. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.07.02 17:13:49 +0530