Nadadur Varadhan, v. The Deputy Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Nadadur Varadhan .. Petitioner vs The Deputy Commissioner of Income Tax, Central Circle II (4), Government of India, 46, Mahatma Gandhi Road, Chennai-600 034.

.. Respondent Prayer : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring that the Income Tax Assessment proceedings and penalty proceedings in respect of the petitioner for the assessment years 1995-1996 and 1996-1997 and consequential demand notices culminating in respondent's communications GIR No.24703-N dated 10.12.2004 and 9.6.2005 are unconstitutional, contrary to law and null and void.

For the Petitioner : M/s.Nandita.R for Mr.Sundar Narayan For the Respondent : Mr.ANR Jayaprathap

ORDER

(Order of the court was made by the Hon'ble Chief Justice) Heard M/s.Nandita.R, learned counsel appearing for Mr.Sundar Narayan, learned counsel for the petitioner; and, Mr.ANR Jayaprathap, learned counsel for the respondent.

2. Learned counsel for the petitioner submits that the petitioner died in the year 2017. The papers have also been collected before his death from the counsel for the petitioner.

3. The writ petition stands dismissed as abated. There shall be no order as to costs. Consequently, W.M.P.No.290 of 2006 is closed. (S.V.G., CJ.) (D.B.C., J.) 12.03.2024 Index :

Yes/No :

Yes/No bbr

To The Deputy Commissioner of Income Tax, Central Circle II (4), Government of India, 46, Mahatma Gandhi Road, Chennai-600 034.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.

bbr 12.03.2024