Petition dismissed as infructuous after applicant produced assessing officer's 21 April 2025 stay order; no further adjudication needed HC disposed the writ petition as rendered infructuous after the petitioner produced a copy of a stay order dated 21 April 2025 issued by the assessing ...
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Petition dismissed as infructuous after applicant produced assessing officer's 21 April 2025 stay order; no further adjudication needed
HC disposed the writ petition as rendered infructuous after the petitioner produced a copy of a stay order dated 21 April 2025 issued by the assessing officer. The court noted the officer had passed the requisite order, the relief sought in the petition had effectively been granted, and no adjudication remained necessary. The petition was therefore dismissed as infructuous.
Summary: The court recorded that a stay order dated 21 April 2025, passed by the Income Tax Officer, Ward 1(1), Cuttack, was furnished and "taken on record." In view of that order, the relief sought in the writ petition "has already been granted." The opposite party's counsel stated that the concerned officer had passed the necessary order on the day of hearing, leaving "nothing for adjudication" and submitting that the petition was "rendered infructuous." Confronted with these facts, the court concluded the writ petition stands "disposed of" as it had been rendered infructuous. Key legal points: filing and judicial recognition of an administrative stay order, operative grant of the relief sought prior to adjudication, and dismissal of the petition as infructuous where subsequent administrative action removes any live controversy.
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