2026:CGHC:16459 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 160 of 2024 1 - Golden Eagle Ferro Ispat (P) Limited, (Through Director Shri Gourav Kumar Jain S/o Shri Kamal Kumar Jain, Aged About 37 Years), R/o Plot No.6 Block C Fmcg Association Behind Maa Banjari Mandir Rawabhata, Raipur, Deori B.O. Kara, Post Office- Birgaon, Tahsil And District- Raipur (C.G.) Pin 493221 ... Petitioner(s) versus 1 - Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2 - Chief Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipur (C.G.) 3 - Principal Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipur (C.G.) 4 - Assistant Commissioner Of Income-Tax-1(1), Aaykar Bhawan, Civil Lines, Raipur (C.G.) ... Respondent(s) For Petitioner : Mr. Mohit Kumar, Advocate For Respondent No. 1 : Mr. Abhishek Banjare, CGC For Respondents No. 2 - 4 : Mr. Ajay Kumarani, Advocate on behalf of Mr. Amit Choudhari, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Judgment On Board 9.4.2026 1) Learned counsel for the petitioner submits that by efflux of time, instant writ petition has become infructuous. 2) Taking into consideration the submission made hereinabove, instant writ petition stands dismissed being rendered infructuous. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a Digitally signed by AJINKYA PANSARE Date: 2026.04.10 11:40:36 +0530