1 2026:CGHC:15303 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 138 of 2025 * - Ankush Agrawal S/o. Shri Raghunath Prasad Agrawal, Aged About 35 Years C/o Kali Mandir Road, Near Bus Stand Manendragarh, Tah And Distt. Manendragarh-Chirmiri-Bharatpur, (C.G.) PIN - 497442 ... Petitioner Versus 1 - Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2 - Principal Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipur, Distt. Raipur (C.G.) 3 - Joint Commissioner Of Income Tax, Range-1, Aaykar Bhawan, Vyapar Vihar, Bilaspur, Distt. Bilapsur (C.G.) 4 - Dy. Commissioner Of Income-Tax, Circle-1(1), Aakyar Bhawan, Vyapar Vihar, Bilaspur, Distt. Bilaspur (C.G.) 5 - Income-Tax Officer, Ward-1, Ambikapur, Distt.- Surguja (C.G.) 6 - National Faceless Assessment Centre, Income Tax Department, New Delhi ... Respondents For Petitioner : Mr. Mohit Kumar, Advocate For Respondents No. 2 to 6 : Mr. Ajay Kumrani, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 02/04/2026 1. The petitioner has filed this petition seeking the following relief(s):- “10.(i) To call for the relevant records of the respondents for its kind perusal. 10.(ii) To declare illegal and quash impugned approval granted under section 151 of the Act [Annexure- P/2] and all proceedings flowing through said approval. Digitally signed by RAMESH KUMAR VATTI Date: 2026.04.07 11:51:44 +0530 2 10.(iii) To declare illegal and quash impugned notice issued under section 148 of the Act [Annexure- P/1] and all proceedings flowing through said notice. 10.(iv) To stay all proceedings pursuant to the impugned approval [Annexure- P/2] and notice [Annexure-P/1] and direct Respondent-6 not to pass final orders till disposal of present petition. 10.(v) To pass such other and/ or further or further order and/or orders as the Hon’ble High Court may deem fit and proper in the facts and circumstances of the case.” 2. At the very outset, learned counsel for the petitioner would submit that by efflux of time, the present petition has become infructuous, therefore, this petition may be dismissed being rendered infructuous. 3. No objection from other side. 4. Recording the statement made by Mr. Mohit Kumar, learned counsel appearing for the petitioner, this petition is dismissed being rendered infructuous. Sd/- (Rakesh Mohan Pandey) Judge vatti