High Court of Chhattisgarh · Judgments and reasoned final orders
Ace Trexim Private Limited v. Assistant Commissioner of Income Tax, Central Circle-1, Raipur
WPT No. 64 of 2021 ·
Writ Petition (Tax) No. 64 of 2021 dismissed as rendered infructuous upon passing of the final assessment order by the Assessing Authority.
1. FACTS OF THE CASE
When WPT No. 64 of 2021 filed by Ace Trexim Pvt. Ltd. against ACIT Central Circle-1, Raipur was called on 11.08.2025, none appeared for the petitioner, and counsel for the Revenue submitted that a final assessment order had already been passed.
2. DISCUSSION BY THE COURT
Recording the submission of Revenue's counsel that the final assessment order had been passed by the authority, the Single Judge held that the writ petition had become infructuous.
3. JUDICIAL DECISION
Dismissed WPT No. 64 of 2021 as rendered infructuous.
4. OUTCOME
Revenue (dismissed as infructuous) - Writ petition dismissed as infructuous since final assessment order had already been passed.
5. AKHB REVIEW POINT
AKHB analysis: where an interlocutory writ challenge to a show-cause/reassessment notice is not protected by an active stay and a final assessment order is passed in the interim, the writ is ordinarily closed as infructuous.
Source and verification
1-page official High Court of Chhattisgarh judgment PDF (20250811_CGHC010130822021.pdf).
Original PDF: 1 pages · SHA-256: abe4ba8058861ffaedd1e3a769111fee94056f41a24f075992499cfb3f82d711
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Procedural disposal under Article 226 of the Constitution. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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