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Madras High CourtWP/10200/2023dismissed as infructuous

Maddipattala Narayana Sridhar v. The Assistant Commissioner Of Income Tax

2023-03-31Honourable Dr Justice Anita Sumanth4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 31.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.10200 of 2023 and WMP.Nos.10215, 10216 & 10218 of 2023 Maddipattala Narayana Sridhar 7-C, Directors Colony Kodambakkam Chennai-600 024 PAN: ABHPS7656L ... Petitioner Vs 1.The Assistant Commissioner of Income Tax Central Circle-1(2) Income Tax Department, 108, Mahatma Gandhi Road, Chennai - 600 034 2.The Assistant Commissioner of Income Tax Central Circle-1(1) Income Tax Department, 108, Mahatma Gandhi Road, Chennai - 600 034 3.The Principal Commissioner of Income Tax (Central) Chennai - 1 Income Tax Department, 108, Mahatma Gandhi Road, Chennai - 600 034 ... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the Writ Petitioner on the file of the 1st Respondent to quash the impugned order dated 16.03.2023 for the Assessment Year 2014-15 in DIN & Letter No.ITBA/AST/F/17/202223/1050867848(1) and consequently quash the notice under section 148 of the Income Tax Act, 1961 dated 31.03.2021 in DIN and Notice No.ITBA/AST/S/ 148/2020-21/1032103925(1) for the assessment year 2014-15 issued by the 2nd Respondent.

For Petitioner : Mr.A.S.Sriraman

O R D E R

Learned counsel for the petitioner states that the Writ Petition has been rendered infructuous as final order of assessment has been passed on 30.03.2023. He has also made an endorsement to this effect.

2. In light of the endorsement made, this writ petition is dismissed as infructuous, as are the connected Miscellaneous Petitions. No costs. 31.03.2023 Index : Yes / No Speaking/non-speaking Order sl

To 1.The Assistant Commissioner of Income Tax Central Circle-1(2) Income Tax Department, 108, Mahatma Gandhi Road, Chennai - 600 034 2.The Assistant Commissioner of Income Tax Central Circle-1(1) Income Tax Department, 108, Mahatma Gandhi Road, Chennai - 600 034 3.The Principal Commissioner of Income Tax (Central) Chennai - 1 Income Tax Department, 108, Mahatma Gandhi Road, Chennai - 600 034

Dr.ANITA SUMANTH,J.

Sl W.P.No.10200 of 2023 and WMP.Nos.10215, 10216 & 10218 of 2023 31.03.2023