Gandhi Poongavanam v. Income Tax Department

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.02.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.12080 of 2025 Gandhi Poongavanam ... Petitioner Vs.

1.The Income Tax Department, Office of the Income Tax Officer, Non Corp. Ward 8(2) Chennai.

2.The Income Tax Department, Office of the Income Tax Officer, INTL Taxn Ward 2(1) Chennai.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the order under Section 148A(d) of the Income Tax Act, 1961 having DIN and Order No.ITBA/AST/F/148A/2023-24/1051839180(1) dated 01.04.2023 for the A.Y.2016-17 passed by the second respondent and all consequential proceedings arising out of it and quash the same. For Petitioner : Mr.Varun Ranganathan for Mr.Ravi Kannan For Respondents : Ms.C.D.Priya Senior Standing Counsel 1/3

ORDER

The learned counsel for the Petitioner submits that this Writ Petition has become infructuous in view of the subsequent order passed under Section 147 read with Section 143(3) on 29.03.2025. He has also filed a memo to that effect and also made an endorsement to that effect in the Court bundle.

2. Recording the above submission of the learned counsel for the Petitioner, this Writ Petition is dismissed as infructuous. No costs. Connected Writ Miscellaneous Petition is closed. 02.02.2026 jas To:

1.The Income Tax Department, Office of the Income Tax Officer, Non Corp. Ward 8(2) Chennai.

2.The Income Tax Department, Office of the Income Tax Officer, INTL Taxn Ward 2(1) Chennai.

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C.SARAVANAN, J.

jas and W.M.P.No.12080 of 2025 02.02.2026 3/3