IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA I.T.A No. 37 of 2005 Date of decision: 26.2.2011 Commissioner of Income Tax, Shimla. …. Appellant Versus M/s.Steinle Machine Fabric India, Dhalli, Shimla ….. Respondent Coram: The Hon’ble Mr. Justice Deepak Gupta, J. The Hon’ble Mr.Justice Sanjay Karol, J. Whether approved for reporting? No For the appellant: Ms.Vandana Kuthiala, Advocate For the respondent: Mr.Vishal Mohan, Advocate Deepak Gupta, J.(Oral) In view of the averments made in the supplementary affidavit filed by the appellant pursuant to the directions of this Court dated 1.6.2010, it is apparent that the fresh assessment has been drawn up against the assessee and the assessee has challenged the same in separate proceedings. Therefore, the assessment in these 2 proceedings does not survive and the appeal itself has become infructuous. The appeal is disposed of as having become infructuous. ( Deepak Gupta ) Judge February 26, 2011 (Sanjay Karol) (m) Judge