Madhya Pradesh High Court
Netrapal Singh Yadav Through Manoj ... vs Central Board Of Direct Taxes on 19 September, 2025
Author: Anand Pathak
Bench: Anand Pathak
NEUTRAL CITATION NO. 2025:MPHC-GWL:23098
1 WP-10329-2023
IN THE HIGH COURT OF MADHYA PRADESH
AT GWALIOR
BEFORE
HON'BLE SHRI JUSTICE ANAND PATHAK
&
HON'BLE SHRI JUSTICE PUSHPENDRA YADAV
ON THE 19th OF SEPTEMBER, 2025
WRIT PETITION No. 10329 of 2023
NETRAPAL SINGH YADAV THROUGH MANOJ YADAV
Versus
CENTRAL BOARD OF DIRECT TAXES AND OTHERS
Appearance:
Shri Ankit Sajeriya - Advocate on behalf of Shri Shashwat Seth - Advocate for the
petitioner.
Shri Harshvardhan Topre - Advocate for the respondents.
ORDER
Per: Justice Anand Pathak
1. The instant petition is preferred by the petitioner against the reassessment proceedings initiated by the Income Tax Department.
2. At the outset, learned counsel for the respondents informs this Court that petitioner challenged the show cause notice dated 14-03-2023 issued under the provisions of Section 148A(d) of the Income Tax Act whereby the assessment for the assessment year 2019-20 has been reopened, however in pursuance thereof, in absence of assessee or its representative, assessment order dated 14-12-2023 has already been passed under Section 144 read with Section 147 of the Income Tax Act, therefore, purpose of filing of this petition is over.
3. Considering the submission and the fact that the assessment order Signature Not Verified Signed by: ANIL KUMAR CHAURASIYA Signing time: 23-09-2025 02:53:55 PM NEUTRAL CITATION NO. 2025:MPHC-GWL:23098 2 WP-10329-2023 has already been passed, no useful purpose would be served to keep this petition pending. Thus, the present petition is disposed of, granting liberty to the petitioner to challenge the said order in accordance with law, if advised so.
4. Petition stands disposed of.
(ANAND PATHAK) (PUSHPENDRA YADAV)
JUDGE JUDGE
Anil*
Signature Not Verified
Signed by: ANIL KUMAR
CHAURASIYA
Signing time: 23-09-2025
02:53:55 PM