$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 387/2026 CM APPL. 1861/2026 CM APPL. 1862/2026 RAMAKRISHNA ELECTRO COMPONENTS PRIVATE LIMITED .....Petitioner Through: Mr. Ved Jain and Mr. Nischay Kantoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19 1 DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, Ms. Sakshi Sainwal and Akshat Singh, JSCs CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 09.02.2026 1. The present writ petition questions the validity and proprietary of the impugned notice dated 19.03.2025, issued under Section 153C of the Income Tax Act, 1961. 2. Learned counsel for the petitioner submitted that during the pendency of the writ petition, the Assessing Officer has not only passed the final assessment order but has accepted petitioner’s returned income. He submitted that the petition has been rendered infructuous. 3. The petition is dismissed accordingly. 4. Pending application(s) is also disposed of. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 9, 2026/ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 12/02/2026 at 13:59:34