M/S.Shri Krisshna Builders & v. The Assistant Commissioner(Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 06.08.2020
CORAM
THE HONOURABLE MR. JUSTICE M.S.RAMESH W.P.No.39587 of 2015 and M.P.No.1 of 2015 M/s.Shri Krisshna Builders & property Developers Private Limited, Rep.by its Managing Director, 15, Poonamallee High Road, Maduravoyal Chennai-600 099.
...Petitioner
Vs 1.The Assistant Commissioner (CT) (FAC), JJ Nagar Assessment Circle, 38 & 39, J J Complex, Thirumangalam, Anna Nagar, Chennai-600 040.
2.The Commercial Tax Officer J.J.Nagar Assessment Circle, 38 & 39, J.J. Complex, Thirumangalam, Anna Nagar, Chennai-600 040.
3.The Deputy Commissioner (CT) Zone XI, Greams Road, Chennai-600 006.
...Respondents
PRAYER:
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the first respondent herein in Rc No.L.01/2015/A3 and quash the proceedings dated 09.12.2015 issued therein. For Petitioner : Mrs.Hema Muralikrishnan For Respondents: Mr.A.N.R.Jayaprathap Special Government Pleader
O R D E R
Today, the matter is called through video conferencing. By consent of both the parties, the writ petition is taken up for final disposal.
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2. It is submitted by the learned counsel for the petitioner that the assessment orders for the years 2007-08 to 2012-13 were already set aside by this Court in an order dated 11.02.2020 in W.P.Nos.37051 to 37056 of 2015 and the matters were remanded back to the Assessing Officer for fresh consideration.
3. The challenge in the present writ petition is with regard to the consequential recovery notice. Since the assessment orders itself have been set aside, the present recovery notice cannot be sustained and hence, no effective orders can be passed in the present writ petition challenging the recovery notice.
4. Accordingly, the Writ Petition stands closed. No costs. Consequently, connected Miscellaneous Petition is also closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar hvk To 1.The Assistant Commissioner (CT) (FAC), JJ Nagar Assessment Circle, 38 & 39, J J Complex, Thirumangalam, Anna Nagar, Chennai-600 040.
2.The Commercial Tax Officer J.J.Nagar Assessment Circle, 38 & 39, J.J. Complex, Thirumangalam, Anna Nagar, Chennai-600 040.
3.The Deputy Commissioner (CT) Zone XI, Greams Road, Chennai-600 006.
+1 cc to The Government Pleader, Sr.No. 26335 W.P.No.39587 of 2015 and M.P.No.1 of 2015 RSV(CO) RMP(15/09/2020) https://hcservices.ecourts.gov.in/hcservices/