' 51 % 14.12.2009 Present : Mr. Salil Kapoor, Advocate with Mr. Sanat Kapoor and Ms. Swati Gupta, Advocates for the Petitioner. Ms. P.L. BansaL Advocate for the Respondent. + CM 15614/2009 (Exemption) * Allowed subject to all just exceptions. Application is disposed of. W.P.(C) 13811/2009 In this writ petition the Petitioner has challenged validity of interest issued to the Petitioner under Section 148 of the Income Tax Act. Mr. Kapoor, however, informs that the assessment order has since been passed. In view of this, it would be appropriate for the Petitioner to challenge the assessment order by filing appeal before the CIT (A) and in that appeal the Petitioner would be at liberty to take the plea that the notice under Section 148 was not warranting. With these observations, the writ petition is dismissed as withdrawn. DECEMBER 14, 2009 c&t! WY A.K. SIKRI, J. SIDDHARTH MRIDUL, J. - -'--.! _ ;:,,:;--:·.,, i ---" Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified