IN HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 32 of 2014 Commissioner of Income Tax Central Kanpur Appellant Versus Ramesh Batta Respondent Present: Shri Hari Mohan Bhatia, learned counsel for appellant. Shri Chetan Joshi, learned counsel for respondent. Coram: Hon ble Ravi Malimath, ACJ. Hon ble N.S. Dhanik, J. Hon ble Ravi Malimath, ACJ. (Oral) learned counsels on both sides submit that appeal has become infructuous in view of fact that appeal arises out of interim order and final order has since been passed subsequent to filing of this appeal. Aggrieved by final order, appeal is filed before this Court. 2. In view of same, appeal is dismissed as being infructuous. However, question of law is kept open for determination in appropriate case. (N.S. Dhanik, J.) (Ravi Malimath, ACJ.) 19.08.2020 19.08.2020 PV Commissioner of Income-tax Central, Kanpur v. Ramesh Batta