M/S.Mohan Breweries And v. The Commissioner Of Incometax,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.07.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.10841 & 10843 of 2013 and M.P.Nos.1, 1, 2 & 2 of 2013 M/s.Mohan Breweries and Distilleries Limited, South Indian Film Chamber of Commerce New Building, Phase I, 3rd Floor, 605/606, T.R.Sundaram Avenue, Chennai - 600 006.

...Petitioner in all W.Ps

vs 1.The Commissioner of Income Tax, Chennai - III, 124, MG Road, Chennai - 600 034.

2.The Commissioner of Income Tax, Central Circle II, 108, MG Road, Chennai - 600 034.

3.The Assistant Commissioner of IncomeTax, Central Circle - II (1), 108, New Building, I Floor, Chennai - 600 034.

...Respondents in all W.Ps

Prayer in W.P.No.10841 of 2013: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the petitioner on the file of the 3rd respondent and quash the impugned order under Section 144 read with Section 147 in PAN AAACM2415L dated 19.03.2013 and consequently direct the 3rd respondent to drop the reassessment proceedings for the assessment year 2005-06.

Prayer in W.P.No.10843 of 2013: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the petitioner on the file of the 3rd respondent and quash the impugned order under Section 144 read with Section 147 in PAN

AAACM2415L dated 11.03.2013 and consequently direct the 3rd respondent to drop the reassessment proceedings for the assessment year 2006-07.

For Petitioner: Mr.R.Venkatanarayanan For M/s.Subbaraya Aiyar [in both W.Ps] For Respondents: Mr.A.P.Srinivas Senior Standing counsel [in both W.Ps] COMMON ORDER The learned counsel appearing on behalf of the writ petitioner, through Video-Conferencing, made a submission that the cause arose for the purpose of filing of the writ petitions became vanished. Thus, no further adjudication needs to be entertained in respect of the grounds raised in these writ petitions.

2. Accordingly, both the writ petitions stand disposed of as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar Kak To 1.The Commissioner of Income Tax, Chennai - III, 124, MG Road, Chennai - 600 034.

2.The Commissioner of Income Tax, Central Circle II, 108, MG Road, Chennai - 600 034.

3.The Assistant Commissioner of Income Tax, Central Circle - II (1), 108, New Building, I Floor, Chennai - 600 034.

W.P.Nos.10841 & 10843 of 2013 UM[CO] SRG 09/08/2021