JUDGMENT 1. The Court proceedings have been conducted by means of creating a Virtual Court with the help of technology, so as to maintain distance between the staff, Advocates and the Presiding Judge. 2. Heard Dr. Ankit Todi, learned counsel appearing for the petitioner. Also heard Mr. Sanjay Sharma, learned senior counsel, Income Tax Department. Dr. Todi submits that this writ petition was filed challenging the notices dated 25.03.2019, 20.08.2019 and 26.08.2019 seeking to reopen the assessments for the petitioner under section 148 of the Income Tax Act, 1961. 3. It is submitted by the counsel for the petitioner that by eflux of time, the matter has proceeded beyond the issues raised/challenged in the present proceedings and accordingly, he is instructed by the petitioner to withdraw the present WPC as not pressed. 4. Mr. Sanjay Sharma, learned senior counsel has no objections. Accordingly, the writ petition is closed as not pressed giving liberty to the petitioners to approach this Court on any issues, if they are still aggrieved. The writ petition is accordingly disposed of.