Annamalai Viswanathan v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.06.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

No.12303 of 2022 and W.M.P.Nos.11757 & 11758 of 2022 Annamalai Viswanathan, Represented by Power of Attorney, N.Viswanathan, aged 69 years, New No.5, DP Nagar, 1st Street, Kotturpuram - 600 085.

Now address changed to:

28, Plot No.5, East Coast Road, Gentle Tides, Injambakkam, Chennai - 600 115.

... Petitioner -vs1.Income Tax Officer, International Taxation, Ward 1(1), Room No.412, BSNL Building, 4th floor, Income Tax Office - BSNL Tower, No.16, Greams Road, Chennai - 600 006.

2.Chief Commissioner of Income Tax, International Taxation, 121, Mahatma Gandhi Road, 1/4

Nungambakkam, Chennai 600 034.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records in DIN No. ITBA/AST/F/148A/2022-23/1042717855(1) dated 12.04.2022 on the file of the 1st respondent herein to the A.Y. 2016-17 and quash the same.

For Petitioner : Mr.G.Baskar For Respondents : Mr.D.Prabhu Mukunth Arunkumar, Jr. SC **********

ORDER

After the writ petition was filed challenging a notice under Section 148 of the Income Tax Act, learned counsel for the petitioner submits that the assessing officer re-visited the matter and decided to drop the proceedings.

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2. By taking note of this development, W.P.No.12303 of 2022 is dismissed as infructuous without any order as to costs. Consequently, W.M.P.Nos.11757 and 11758 of 2022 are closed. 19.06.2024 rna Index : Yes / No Internet : Yes / No To 1.Income Tax Officer, International Taxation, Ward 1(1), Room No.412, BSNL Building, 4th floor, Income Tax Office - BSNL Tower, No.16, Greams Road, Chennai - 600 006.

2.Chief Commissioner of Income Tax, International Taxation, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

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SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.11757 & 11758 of 2022 19.06.2024 4/4