W.P.(C) No. 21103 of 2018 02. 19.02.2019 Heard Mr. B. Panda, learned counsel for petitioner and Mr. S.S. Mohapatra, learned Senior Standing Counsel (Income Tax). 2. By way of this writ petition, petitioner has challenged notices dated 28.03.2018 and 13.10.2018 issued by Deputy Commissioner of Income Tax, Circle-1(1), Sambalpur under Sections 148, 143(2) and 142(1) of Income Tax Act relating to assessment year 2013-14. 3. In meantime, re-assessment order is already passed on 31.12.2018. Thus, petitioner has filed Interlocutory Application to amend writ petition to challenge order of re-assessment. In our considered opinion, since re- assessment order has already been passed, writ petition has become infructuous. It is open for petitioner to challenge all decision before appellate authority raising all contentions. 4. writ application is, therefore, disposed of with direction that if petitioner approaches appellate authority by filing appeal along with application for -2- condonation of delay, if any, within four weeks hence, appellate authority shall decide same in accordance with law within two months from date of filing of such appeal. 5. All connected Misc. Cases/I.As are disposed of accordingly. Urgent certified copy of this order be granted on proper application. (K.S. Jhaveri) Chief Justice (K.R. Mohapatra) SKJ Judge Jewellery World Partnership Firm v. Deputy Commissioner of Income-tax, Circle 1,Sambalpur / Principal Commissioner of IT / Principal Chief Commissioner of IT