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Madras High CourtWP/36840/2004disposed of

Butturu Yeddalaiah v. Deputy Director Of Income-Tax

2020-03-13Honourable Mr Justice R. Mahadevan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.03.2020

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.36840 of 2004 and W.P.M.P.Nos.44212 and 44213 of 2004 Butturu Yeddalaiah ... Petitioner Vs 1.Deputy Director of Income-tax (Investigation) Unit I-(3) 121, Nungambakkam High Road Chennai-600 034.

2.Director General of Income-tax (Investigation) 121, Nungambakkam High Road, Chennai-600 034.

... Respondents Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Declaration declaring that all the statements to which the petitioner's signatures have been obtained and recorded either at the petitioner's place, Vinjamur Village, Nellore District on 14.10.2004 or which have been recorded at Chennai on 05.11.2004 are non-est in law and cannot be used in any proceeding under the Income-tax Act. For Petitioner : Mrs.Mallika Srinivasan For Respondents : Mr.A.N.R.Prathap, Government Advocate (Taxes) https://hcservices.ecourts.gov.in/hcservices/

ORDER

This writ petition has been filed for issuance of a Writ of Declaration declaring that all the statements to which the petitioner's signatures have been obtained and recorded either at the petitioner's place, Vinjamur Village, Nellore District on 14.10.2004 or which have been recorded at Chennai on 05.11.2004 are non-est in law and cannot be used in any proceeding under the Income-tax Act.

2.When this writ petition was taken up, the learned counsel on either side have submitted that since the assessing authority had subsequently passed assessment orders, nothing survives in this writ petition for any further adjudication. 3.Recording the above, the writ petition is dismissed as infructuous. No costs. Consequently, the connected miscellaneous petitions are also dismissed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar KM To 1.The Deputy Director of Income-tax (Investigation) Unit I-(3) 121, Nungambakkam High Road Chennai-600 034.

2.The Director General of Income-tax (Investigation) 121, Nungambakkam High Road, Chennai-600 034.

+1cc to Mr.A.P.Srinivas, Advocate SR.No.22860 +1cc to M/s Mallika Srinivasan,Advocate SR.No.23399. W.P.No.36840 of 2004 CO/NM adl/28.05.2020 https://hcservices.ecourts.gov.in/hcservices/