Smt.P. Jothimani v. The Deputy Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 07.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.40332 to 40334 of 2005 and W.P.M.P.Nos.43254 and 43255 of 2005 P. JOTHIMANI [ PETITIONER ] Vs THE DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX OFFICE CENTRAL CIRCLE SALEM-7.

[ RESPONDENT ] Prayer: Writ Petition No.40332/05 filed under Article 226 of the Constitution of India, seeking for a Writ of certiorari calling for the records relating to the Notice dt. 28.1.2004 in respect of PAN/GIR No.CCPJ 004 for the years 1998-99 to 2003-04 and quash the same. Writ Petition No.40333/05 filed under Article 226 of the Constitution of India, seeking for a Writ of certiorari calling for the records relating to the Notice dt. 30.11.2005 in respect of Assessment year 2004-05 and quash the same.

Writ Petition No.40334/05 filed under Article 226 of the Constitution of India, seeking for a Writ of certiorari calling for the records relating to the Notice dt. 30.11.2005 in respect of PAN/GIR No.CCPJ 004 issued by the respondent in respect of the assessment years 1998-99 to 2003-04 and quash the same.

For Petitioner : Mr.Niranjan Rajagopal For Respondent : Mr.A.N.R.Jayapratab http://www.judis.nic.in

T.S.SIVAGNANAM, J., rg COMMON ORDER The learned counsel for the petitioner submits that assessment proceedings itself had been completed. In these circumstances, question of adjudicating the correctness of the impugned notices is not necessary. Accordingly, the writ petitions are closed. It is needless to state that all the legal issues raised by the petitioner are left open. No costs. Connected miscellaneous petitions are closed.

07.07.2017 rg To THE DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX OFFICE CENTRAL CIRCLE SALEM-7.

W.P.Nos.40332 to 40334 of 2005 http://www.judis.nic.in