Tvl.Advanced Construction v. The Appellate Deputy
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.08.2020
CORAM
THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.NOS.13943 & 13944 OF 2015 AND M.P.NOS.1 & 1 OF 2015 Tvl.Advanced Construction Technologies Pvt.Ltd., 16 (Old No.19) Cenotaph Road, Teynampet, Chennai 600018 Rep., by its Director, Mr.R.Siddarth Raman
...Petitioner in both W.Ps.,
Vs 1.The Appellate Deputy Commissioner (CT) (East) CT Building Annexe 3rd Floor, Greams Road, Chennai.
2.Assistant Commissioner (CT) Mandaveli Assessment Circle, Chennai-600 028.
...Respondents in both W.Ps.,
Prayer in W.P.No.13943 of 2015: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the 1st respondent contained in its order in SP.No.166/2015 in APV No.41/2014 dated 31.03.2015 and to quash the same, and consequently to direct the respondents or any of their subordinates, agents or any other person claiming under the respondents from in any manner seeking to further enforce the second respondent's order in proceedings bearing TIN 33050760350/2011-12 including the tax and penalty demand made for the assessment year 2011-12 prior to the disposal of APV No.41/2014 pending on the file of the 1st respondent. Prayer in W.P.No.13944 of 2015: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the 1st respondent contained in its order in SP.No.167/2015 in APV No.42/2014 dated 31.03.2015 and to quash the same, and consequently to direct the respondents or any of their
subordinates, agents or any other person claiming under the respondents from in any manner seeking to further enforce the second respondent's order in proceedings bearing TIN 33050760350/2012-13 including the tax and penalty demand made for the assessment year 2012-13 prior to the disposal of APV No.42/2014 pending on the file of the 1st respondent. For Petitioner : Mr.Bharani Prasad for Mr.Thanka Sivan (in both cases) For Respondents: Mr.Swarnavel GA (in both cases) C O M M O N O R D E R Today, these matters are called through video conferencing. By consent of both the parties, the writ petitions are taken up for final disposal.
2. The present writ petitions have been filed against the interim order passed in the stay petitions filed by the petitioner in the appeals in APV.Nos.41 & 42 of 2014
3. The learned counsel for the petitioner would submit that the main appeals itself have been disposed of on 22.02.2019.
4. In view of the submission made by the learned counsel for the petitioner, that the main appeals have been disposed of, no effective orders can be passed in the present writ petitions, challenging the interim orders passed in the main appeals, since the issue has become infructuous.
5. Accordingly, the Writ Petitions stand closed. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS VI) //True copy// Sub Assistant Registrar hvk
To 1.The Appellate Deputy Commissioner (CT) (East) CT Building Annexe 3rd Floor, Greams Road, Chennai.
2.Assistant Commissioner (CT) Mandaveli Assessment Circle, Chennai-600 028.
W.P.Nos.13943 & 13944 of 2015 and M.P.Nos.1 & 1 of 2015 KS(CO) NRA(10/12/2020)