^ ^. ', Hlah COURT OF CHHATTISGARH AT BltASPUR SingleBench : Hon'bte ShriH.L. Dattu, CJ. pErmoNER RESPONDENTS WritPetSfion No.858of2006 Chhattisgarh SteAe Electricity Board, P.0. ^under Nagar, Danganiya, Ratpur (Chhattisgarh), Through fts Secretary. Vs. 1. The Chief Commissiwer of Income Tax, -Raipur. 2. The Assistarrt Comnnissioner of tnronw Tax. Circie 1 (2) Raipur 3. Union of India, Through its Secretery, Ministry of Financ^, Department of Revenue, North Btock, NewDelhi-110001. 4. Union of India, Through its Seoretery, Ministry of Power, Shram Shakti Bhawan, New Delhi. Writ Petition under Article 226 read with Article 227 ofthe Qonstitution of India. Present: Shri Ravi Stonkar Prasad, Senior Advocate with Smt. Suparr® Srivastava and Shri P.S. Koshy, coun^! for the petitioner. Shri B.K. Rawat counsel for respondents No. 1 and 2, ORALORDER L (Passed on 27" i^ll,5007) The petitioner - Chhattisgarh State Electrteity Board ( f©rslrort 'the Board") is before this Court inter a//a calling in question ttie valicfity or othenwise ofthe impugned ordersdated (^.11.2004 and 11.11.2004, passectby the respondent - Income Tax Authorities under Section 142 (2A) of Wie ln<x>me Tax Act, 1961 ("the Act" for short) for the assessment year 2001-02, 2002-03 anct 2003-04. (2) During the pendency of this writ petition, ttie responctenl^ Assesslng Authority has completed the regutar assessment under Swtion 143(3) of tlie Act. (3) Since the assessments have atready been c©mp!eted fay the respondents under Section 143 (3) of the Act, questlon of directing the <3"S^ S«J petitioner to have the accounts audited by the spec^it auclitor un<3er Sedtion 142 (2A) of the Act would not arise. (4) In view of the above, the petition fe dispesed of as havir^ bwome unnecessary. Ordered acoordingfy. Sd/- Chief Justice Y