The respondent's counsel has informed the court that the objections raised by the petitioner have already been decided upon by the Assessing Officer. In response to that decision, the respondent has lodged a writ petition, which is currently pending in the High Court. As a result, the Special Leave Petitions in question have been rendered infructuous or ineffectual, leading the court to dismiss them. In line with this, any pending applications related to these petitions are also considered disposed of. The situation underscores the court's approach to avoid redundancy and maintain judicial efficiency.

In the current case before Justices Ashwani Thakur and Rajinder Kaur, the counsel for the respondent revealed that the petitioner's objections have already been decided by the Assessing Officer. In reaction to this decision, the respondent lodged a writ petition, now pending in the High Court. This new development has rendered the Special Leave Petitions moot or infructuous, thus leading to their dismissal by the Supreme Court. Concurrently, any pending applications associated with these petitions have also been taken care of. The proceedings affirm the Court's drive for maintaining an efficient and relevant judicial process.

Learned counsel for the respondent has informed that the objections of the petitioner were decided by the Assessing Officer and against that the respondent has filed a writ petition which is pending in the High Court. Therefore, these petitions have become infructuous. The Special Leave Petitions are dismissed as infructuous.
Pending application(s), if any, stands disposed of accordingly.
(ASHWANI THAKUR) (RAJINDER KAUR)
COURT MASTER (SH) COURT MASTER