Om Prakash Arora v. Assistant Commissioner of Income Tax Circle 52(1) Delhi & Ors.
Case brief
What is this about?
The Delhi High Court disposed of five writ petitions challenging Section 153 assessments. The court observed that completing assessments resulted in no additions, rendering the petitions infructuous.
What did the court decide?
The writ petitions are dismissed as having been rendered infructuous since no additions were made in the subsequent assessments.