1 2026:CGHC:608 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 118 of 2021 1 - M/s Vinod Kumar Jain, A Partnership Firm Through Its Partner Vinod Kumar Jain, Aged About 55 Years, Having Its Corporate Office At A - 3, Jeevan Vihar, Behind Babylon Towers, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ... Petitioner versus 1 - Assistant Commissioner Of Income Tax Central Circle - 1(1), Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh., District : Bilaspur, Chhattisgarh 2 - Principal Commissioner Of Income Tax, Raipur - 1, New C.R. Building, Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Soumitra Kesharwani, Advocate appears on behalf of Mr. Apurv Goyal, Advocate For Respondents : Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2026.01.06 17:39:50 +0530 2 Order on Board 06/01/2026 1. Heard. 2. Learned counsel for the petitioner would submit that the assessment proceeding has been completed, therefore, this petition has become infructuous. 3. Learned counsel appearing for the respondents also conceded the aforesaid facts. 4. In view of above submission made by learned counsel for the petitioner, this petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi