Madras High CourtWP/6688/2022closed

Howden Solyvent India Private Limited v. Deputy Commissioner Of Income Tax

2024-08-29Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.08.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.6771, 6772 and 6788 of 2022 Howden Solyvent India Private Limited, Represented by its Authorized Representative Mr.V.Kalayanaraman ... Petitioner Vs.

1.The Deputy Commissioner of Income Tax, Circle 1(1), Salem, Income Tax Office, No.3, Gandhi Road, Salem, Tamil Nadu - 636 007.

2.The Income Tax Officer, Corp. Ward 2(3), Income Tax Department, Chennai-Wanaparthy Block No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

... 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 Notice dated 30.03.2021 bearing Letter No.ITBA/AST/S/148/2020-2021/1031982667(1) and the Notice dated 13.11.2021 bearing Notice No.ITBA/AST/S/142(1)/20212022/1036908628(1) issued by the first respondent to TLT Babcock India Private Limited and Notices dated 10.02.2022 bearing Letter No.ITBA/AST/F/17/2021-2022/1039606923(1), 21.02.2022, 17.02.2022 1/4

bearing Letter No.ITBA/AST/F/17/2021-2022/1039833106(1) and the Notice dated 04.03.2022 bearing Letter No.ITBA/AST/F/17/2021-2022/1040355443(1) issued by the second respondent to the petitioner and quash the same. For Petitioner : Ms.E.N.Hareepriya for Ms.Arva Merchant For Respondents : Mr.B.Ramanakumar Senior Standing Counsel

ORDER

The learned Senior Standing Counsel for the respondents would submit that the writ petition has become infructuous in the light of the subsequent development as the proceedings itself has been dropped against the petitioner.

2. Recording the same, no further orders are required. Hence, this Writ Petition is closed. No costs. Connected Writ Miscellaneous Petitions are also closed.

29.08.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To 2/4

1.The Deputy Commissioner of Income Tax, Circle 1(1), Salem, Income Tax Office, No.3, Gandhi Road, Salem, Tamil Nadu - 636 007.

2.The Income Tax Officer, Corp. Ward 2(3), Income Tax Department, Chennai-Wanaparthy Block No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

C.SARAVANAN, J.

arb 3/4

and W.M.P.Nos.6771, 6772 and 6788 of 2022 29.08.2024 4/4