1 2026:CGHC:20464 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 86 of 2023 Bhilai Engineering Corporation Ltd Through N.S. Raju S/o Late T.K. Sreedharan, Aged About 69 Years R/o 39/2, Nehru Nagar, Bhilai District Durg Chhattisgarh. ... Petitioner versus Assistant Commissioner Of Income Tax Circle 1(1), Bhilai Durg District Durg Chhattisgarh. ... Respondent For Petitioner : Mr. Siddharth Shukla, Advocate For Respondent(s) : Mr. Vijay Chawla, Advocate, holding the brief of Mr. Amit Choudhary, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 01/05/2026 1. At the very outset, learned counsel appearing for the petitioner would submit that by efflux of time, this writ petition has become infructuous. 2. Not opposed by the other side. 3. Recording the submission made by learned counsel for the petitioner, this writ petition is dismissed being rendered infructuous. Sd/- Rakesh Mohan Pandey JUDGE Nadim Digitally signed by NADIM MOHLE