Page No.# 1/3 GAHC020008242022 2026:GAU-NL:35 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH Case No. : WP(C)/342/2022 M/S BIVI ENGINEERING AND CONSTRUCTION AGENCY REPRESENTED BY THE PARTNERS OF THE FIRM MR. VIZOVOLIE NYEKHA AND MR. BEINYU MIANCHIAO KKLN BUILDING, HIGH SCHOOL COLONY, KOHIMA, NAGALAND VERSUS INCOME TAX OFFICER AND 3 ORS INCOME TAX DEPARTMENT, GOVT. OF INDIA, DIMAPUR WARD, AYAKAR BHAVAN PURANA BAZAAR, NEW COLONY, DIMAPUR NAGALAND 2:ASSISTANT COMMISSIONER OF INCOME TAX MINISTRY OF FINANCE INCOME TAX DEPARTMENT GOVT. OF INDIA DIMAPUR WARD AYAKAR BHAVAN PURANA BAZAAR NEW COLONY DIMAPUR NAGALAND 3:COMMISSIONER OF INCOME TAX (APPEALS) MINISTRY OF FINANCE INCOME TAX DEPARTMENT GOVT. OF INDIA AYAKAR BHAVAN G.S ROAD CHRISTIAN BASTI GUWAHATI-781005 ASSAM 0361-2340374 Page No.# 2/3 4:THE CHIEF SECRETARY GOVT. OF NAGALAND REPRESENTING THE STATE OF NAGALAND CIVIL SECRETARIAT KOHIMA-797004 NAGALAN Advocate for the Petitioner : NEITEO KOZA, K ARKHA ACHUMI Advocate for the Respondent : CGSC, BEFORE HON'BLE MR. JUSTICE UNNI KRISHNAN NAIR O R D E R 05.02.2026 Heard Ms. Neiteo Koza, learned counsel for the petitioner who submits that the petitioner had preferred an appeal against the Assessment Order of the Income Tax Officer and the Commissioner of Income Tax (Appeals) had considered the said appeal and vide Order dated 27.03.2022 had allowed the appeal by interfering with the impugned Assessment Orders. The matter has now been remanded back to the Assessing Officer for a de novo Assessment after proper examination of the evidences available. The learned counsel for the petitioner, in view of the Orders passed by the Commissioner of Income Tax (Appeals) submits that the issue raised in the present writ petition has been rendered infructuous. The said prayer is not objected to by the learned counsel for the respondents. Page No.# 3/3 In view of the above, writ petition stands disposed on being rendered infructuous. JUDGE Comparing Assistant