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Madras High CourtWP/2409/2022closed

Swami Arvind v. Income Tax Officer

2024-09-26Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.09.2024

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2587, 2588 and 14037 of 2022 Swami Arvind ... Petitioner Vs.

1.The Income Tax Officer, Income Tax Department, Non Corporate Ward Circle 10 (6), Room No.603, 6th Floor, Wanaparthy Block, Nungambakkam, Chennai - 600 034.

2.The Principal Commissioner of Income Tax, Income Tax Department, No.121, M.G.Road, Wanaparthy Block, Nungambakkam, Chennai - 600 034.

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3.The Manager, HDFC Bank, 759, ITC Centre, Anna Salai, Opp. TVS, Chennai - 600 002.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the 1st respondent pertaining to the Impugned Order dated 04.02.2022 passed under Section 226(3) of the Income-Tax Act, 1961 issued by the 1st respondent herein to the 3rd respondent and quash the same. For Petitioner : Mr.T.K.Bhaskar For Respondents : Mr.V.Mahalingam Senior Standing Counsel

ORDER

Though this case was heard at length, today the learned Senior Standing Counsel for the respondents submits that the impugned attachment order has been raised on 10.02.2022. Hence, he would further submit that this Writ Petition has become infructuous. 2/5

2. Recording the same, this Writ Petition is closed. Liberty is given to the petitioner to work out his remedy against the Assessment Order before the Appellate Commissioner. No costs. Consequently, connected writ miscellaneous petitions are closed. 26.09.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas 3/5

To 1.The Income Tax Officer, Income Tax Department, Non Corporate Ward Circle 10 (6), Room No.603, 6th Floor, Wanaparthy Block, Nungambakkam, Chennai - 600 034.

2.The Principal Commissioner of Income Tax, Income Tax Department, No.121, M.G.Road, Wanaparthy Block, Nungambakkam, Chennai - 600 034.

3.The Manager, HDFC Bank, 759, ITC Centre, Anna Salai, Opp. TVS, Chennai - 600 002.

C.SARAVANAN, J.

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jas and W.M.P.Nos.2587, 2588 and 14037 of 2022 26.09.2024 5/5