1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR. O R D E R S.B. CIVIL WRIT PETITION No.2550/2009. : : M/s The Art Palace Vs. Commissioner of Income Tax III, Jaipur. : : Date of Order 13.4.2009 HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Mr. Ankur Rastogi for the petitioner. This writ petition has been filed against the show cause notice dated 14.1.2009. The writ petition was filed on 24.2.2009 and in the meantime, as submitted by learned counsel for the petitioner, petitioner filed reply to notice under Section 263 of Income Tax Act, 1961 and competent authority has passed the order. The writ petition has, therefore, become infructuous and it cannot be taken any longer. Learned counsel for the petitioner submitted that he may be permitted to place on record the order and still argue the matter on merits. The writ petition has not become 2 infructuous. I am not inclined to accept this submission because in the first place writ petition against the show cause notice cannot be entertained and secondly, in the Income Tax Act, 1961 itself remedy is available to the petitioner. The writ petition is dismissed as having become infructuous. (MOHAMMAD RAFIQ)J. A.Arora/- Item No.55.