Ponnaiah Pillai Rajeswaran v. Income Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 10.10.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No. 6627 of 2022 Ponnaiah Pillai Rajeswaran 6, G.K.M Avenue, G.K.M Moopanar Salai Srinivasapuram, Perungalatur Chennai,Tamil Nadu 600063.

... Petitioner Vs.

Income Tax Officer Office of the Income Tax Department Non Corp.Ward 17(1) Chennai-600006.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in DIN and Notice No.ITBA/AST/S/148/2021-22/1032606092 (1) dated 22.4.2021 for the Assessment year 2014-15 in PAN AJFPR2380E, on the file of the respondent and quash the same. 1/4

For Petitioner : Mr.C.Ashokapathy for M/s.Pass Associates For Respondent : Dr.B.Ramaswamy Senior Standing Counsel

ORDER

This writ petition has been filed challenging the impugned notice issued by the respondent under Section 148 in DIN and Notice No.ITBA/AST/S/148/2021-22/1032606092 (1) dated 22.4.2021 for the Assessment year 2014-15 in PAN AJFPR2380E.

2.When the matter is taken up for hearing, the learned counsel appearing for the respondent would submit that the re-opening proceedings initiated in the writ petition has been withdrawn by the Department. Therefore, nothing survives in this matter. The learned counsel for the respondent submitted that the Department has also sent the e-mail and the petitioner has also received the e-mail. This is not controverted by the petitioner.

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3.Recording the above said submission, this writ petition stands dismissed. No further orders are required to be passed in this writ petition. No costs. Consequently, the connected miscellaneous petition is also dismissed.

10.10.2023 2/2 Speaking/Non-speaking order Index : Yes / No kp To Income Tax Officer Office of the Income Tax Department Non Corp.Ward 17(1) Chennai-600006.

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KRISHNAN RAMASAMY.J., kp 10.10.2023 2/2 4/4