Tamil Nadu Advocate Clerk v. The Assessing Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :02.07.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.12453 to 12456 of 2012 and M.P.Nos.1, 1, 1 & 1 of 2012 Bar Council of Tamil Nadu, represented by its Secretary For Bar Council of India Advocates Welfare Fund Bar Council, Buildings, High Court Campus, Chennai - 600 104.

... Petitioner in all W.Ps Vs.

1.The Assessing Officer, Deputy Director of Income Tax (Exemption) II, Chennai - 600 034.

2.The Appellate Authority, The Commissioner of Income Tax (Appeals) - XII, Chennai - 600 034.

3.Union of India, Represented by the Secretary, Ministry of Finance, Department of Revenue, New Delhi - 110 055.

... Respondents in all W.Ps PRAYER in WP.Nos.12453 & 12454 of 2012: These Writ Petitions filed under Section 226 of the Constitution of India praying to issue a Writ of Mandamus, forbearing the first respondent from in any manner proceeding with the recovery of income tax or surcharge or interest or penalty pursuant to the assessment dated 31.12.2010 passed by the first respondent herein for the assessment made in reference to the assessment years (2007-2008, 2008-2009) pending disposal of the appeal filed by the petitioner in Appeal Nos.392/10-11, 408/10-11, filed on 02.02.2011 pending before the second respondent herein.

PRAYER in W.P.Nos.12455 & 12456 of 2012: These Writ Petitions filed under Section 226 of the Constitution of India praying to issue a Writ of Mandamus, forbearing the first respondent from in any manner proceeding with the recovery of income tax or surcharge or interest or penalty pursuant to the assessment dated 31.12.2010 passed by the first respondent herein for the assessment made in reference to the assessment years (2005-2006, 2006-2007) pending disposal of the appeal filed by the petitioner in appeal which is yet to be numbered filed on 31.01.2012, pending before the second respondent herein. For Petitioner in all WPs : Mr.S.R.Raghunathan For Respondents in all WPs : Mrs. Hema Muralikrishnan Senior Standing Counsel (Income Tax) for R1 & R2 : Mr.T.V.

Krishnamachari, CGSC, for R3 COMMON ORDER The respective learned Counsels appearing for the petitioner and respondents made a submission that during the pendency of these writ petitions, the Competent Authorities granted exemption as sought for by the petitioner. In view of the fact that the grievances of the writ petitioner has been redressed, no further adjudication needs to be entertained in respect of the grounds raised in these writ petitions.

2. Thus, the writ petitions stand disposed of as infructuous . No costs. Consequently, connected the Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar Pns

To 1.The Assessing Officer, Deputy Director of Income Tax (Exemption) II, Chennai - 600 034.

2.The Appellate Authority, The Commissioner of Income Tax (Appeals) - XII, Chennai - 600 034.

3.The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi - 110 055.

+1cc to Mr.Hema Murali Krishnan, Advocate (SR No.30779) W.P.Nos.12453 to 12456 of 2012 and M.P.Nos.1, 1, 1 & 1 of 2012 JPL (CO) PR (05/08/2021