M/S.Ppn Power Generating v. The Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.10.2019

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.26743 of 2011 MP.Nos.2 and 3 of 2011 M/s PPN Power Generating Company Pvt Ltd III Floor, Jhaver Plaza 1A Nungambakkam High Road Chennai 600034

...Petitioner

--Vs-- 1.The Commissioner of Income tax Aayakar Bhavan 121 , Uthamar Gandhi Salai Chennai 600034 2.The Asst. Commissioner of Income Tax Company Circle V(II) 121, Uthamar Gandhi Salai Chennai 600034 ...

Respondents **** Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorari, calling for the records comprised in the impugned notice of the 2nd respondent dated 18.05.2010 read with the recording of reasons dated 1.6.2010 in respect of Assessment Year 2005-06 issued by the second respondent purportedly under section 148 of the Income Tax Act, 1961 and all consequential proceedings thereto including the order of the 2nd respondent dated 31.10.2011 to the petitioner's objections and quash the same.

For Petitioner : Mrs.Janani Shankar for Mr.R.Parthasarthy For Respondents : Mr.A.P.Srinivas Senior Standing Counsel

O R D E R

Ms.Janani Shankar, learned counsel representing Mr.R.Parthasarthy, learned counsel on record for the petitioner states that the present writ petition, https://hcservices.ecourts.gov.in/hcservices/

challenging proceedings for re-assessment has been rendered infructuous, since, vide an order dated 24.04.2018, the Commissioner of Income Tax (Appeals) has accepted the stand of the petitioner in appeal. The appeal of the Revenue has thereafter been dismissed by order of the Income Ta Appellate Tribunal dated 29.11.2018. Both orders are placed on file. Recording this factual position, this writ petition is closed. Consequently, connected miscellaneous petitions are closed. No costs.

Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar ska To 1.The Commissioner of Income tax Aayakar Bhavan 121 , Uthamar Gandhi Salai Chennai 600034 2.The Asst. Commissioner of Income Tax Company Circle V(II) 121, Uthamar Gandhi Salai Chennai 600034 +1cc to Mr.A.P.Srinivas , Advocate SR.No. 87154 W.P.No.26743 of 2011 MP.Nos.2 and 3 of 2011 A.SK(21/11/2019) https://hcservices.ecourts.gov.in/hcservices/