1 2026:CGHC:16133 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 141 of 2023 • Vasudha Vyaapar Pvt. Ltd. Through Director, Chamber No.1 Ravi Heights, Flat No. B-104, Near Rajiv Chowk, Kumhar Para, Bilaspur (C.G.) 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. Commissioner Of Income-Tax- 3,7 Chowringhee Square, Aayakar Bhawan, Kolkata (West Bengal) 3. Income Tax Officer Ward 5(1), Aaykar Bhawan, Chowringhee Square, Kolkata (West Bengal) ... Respondent(s) For Petitioner : Mr. Aditya Grandhi, Advocate holding the brief of Mr. N. Naha Roy, Advocate For respondent No. 1/UOI : Mr. Ramakant Mishra, Dy. S.G. along with Mr. Abhishek Banjare, C.G.C. For respondents No. 2 & 3 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 08.04 .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 made by Mr. Grandhi, this petition is dismissed being rendered infructuous. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.04.08 16:48:28 +0530