Hansa Estates Private Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.11.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5580 and 5582 of 2022 Hansa Estates Private Limited, Now Amalgamated with Hansa Vision (India) Private Limited, Represented by its Director Mr.Srinivasan K Swamy ... Petitioner Vs.

1.The Assistant Commissioner of Income Tax, Corporate Circle 2(1), Chennai, Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in DIN: ITBA/AST/S/148/2020-2021/1031928426(1) dated 30.03.2021 on the file of Page No. 1 of 4

the 1st respondent relating to Assessment Year 2013-2014, quash the same and further direct the respondents not to initiate any further proceedings. For Petitioner : Ms.S.Sriniranjani For Respondents : Mr.B.Ramanakumar Senior Standing Counsel

ORDER

It is informed by both the counsels that this Writ Petition has become infructuous in the light of the Order passed on 26.03.2022 dropping the proceedings initiated under Section 147 of the Income Tax Act, 1961.

2. Counter Affidavit dated 31.05.2022 to that effect has also been filed by the respondents.

3. In view of the above, this Writ Petition is closed. No costs. Connected Writ Miscellaneous Petitions are also closed. 14.11.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Page No. 2 of 4

To 1.The Assistant Commissioner of Income Tax, Corporate Circle 2(1), Chennai, Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003.

Page No. 3 of 4

C.SARAVANAN, J.

arb and W.M.P.Nos.5580 and 5582 of 2022 14.11.2024 Page No. 4 of 4