1 CGHC010110622025 2026:CGHC:28108-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 79 of 2025 The Assistant Commissioner Of Wealth Tax (Central-2) Raipur (C.G.) ... Appellant versus Jagdamba Power And Alloys Limited 1st Floor, Hira Arcade, New Bus Stand, Pandri, Raipur- 492001 (C.G.) Pan- Aabch2706e ... Respondent For Appellant : Mr. Ajay Kumrani, Advocate For Respondent : None Division Bench Hon'ble Shri Justice Parth Prateem Sahu & ALFIZA BAIG Hon’ble Shri Justice Sachin Singh Rajput Digitally signed by ALFIZA BAIGDate: 2026.07.09 Order On Board 15:28:35 +0530 08.07.2026 Parth Prateem Sahu, J 1. Learned counsel for the appellant would submit that the appeal filed by the assessee was allowed by the ITAT by impugned order and matter was restored to the file of Assessing Officer with certain directions. According to his instructions fresh assessment has been done by Assessing Officer on 08.10.2025. 2 2. In view of the aforementioned facts of the case, as the Assessment Officer has passed further Assessment order pursuant to the order passed by Income Tax Appellate Tribunal vide order dated 08.10.2025, we are of the view that this appeal has rendered infructous. 3. Accordingly, the present appeal is dismissed as rendered infructuous. Certified copy as per rules. Sd/- Sd/- (Parth Prateem Sahu) (Sachin Singh Rajput) Judge Judge Alfiza

1 CGHC010110622025 2026:CGHC:28108-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 79 of 2025 The Assistant Commissioner Of Wealth Tax (Central-2) Raipur (C.G.) ... Appellant versus Jagdamba Power And Alloys Limited 1st Floor, Hira Arcade, New Bus Stand, Pandri, Raipur- 492001 (C.G.) Pan- Aabch2706e ... Respondent For Appellant : Mr. Ajay Kumrani, Advocate For Respondent : None Division Bench Hon'ble Shri Justice Parth Prateem Sahu & ALFIZA BAIG Hon’ble Shri Justice Sachin Singh Rajput Digitally signed by ALFIZA BAIGDate: 2026.07.09 Order On Board 15:28:35 +0530 08.07.2026 Parth Prateem Sahu, J 1. Learned counsel for the appellant would submit that the appeal filed by the assessee was allowed by the ITAT by impugned order and matter was restored to the file of Assessing Officer with certain directions. According to his instructions fresh assessment has been done by Assessing Officer on 08.10.2025. 2 2. In view of the aforementioned facts of the case, as the Assessment Officer has passed further Assessment order pursuant to the order passed by Income Tax Appellate Tribunal vide order dated 08.10.2025, we are of the view that this appeal has rendered infructous. 3. Accordingly, the present appeal is dismissed as rendered infructuous. Certified copy as per rules. Sd/- Sd/- (Parth Prateem Sahu) (Sachin Singh Rajput) Judge Judge Alfiza