Vellore Institute Of Technology v. Assistant Commissioner Of Income Tax (Exemptions),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and WMP.No.10779 and 10781 of 2022 Vellore Institute of Technology Represented by its Chairman and Managing Trustee, Mr.G.Viswanathan No.54, Thennamaram Street, Kospet, Vellore-632 001.

...Petitioner

Vs.

Assistant Commissioner of Income Tax (Exemptions) Income Tax Department No.121, M.G.Road, Nungambakkam, Chennai-600 034.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the Respondent contained in its order bearing DIN & Notice No.ITBA/AST/F/148A/2022-23/1042761107(1), dated 18.04.2022, passed by the Respondent under Section 148A(d) of the Income Tax Act, 1961, for PAN:AAATN0569M, for Assessment Year 2015-16 and all proceedings in 1/4

furtherance thereof including but not limited to the notice bearing DIN & Notice No.ITBA/AST/S/148_1/2022-23/1042761173(1), issued by the Respondent under Section 148 of the Income Tax Act, 1961, for PAN:AAATN0569M, for Assessment Year 2015-16, and to quash the same as arbitrary, unjust, illegal and barred by liitation and consequently forbear the Respondent or its superiors, subordinates, agents etc., from re-assessing the Petitioner's income for the Assessment Year 2015-16 under Section 147 of the Income Tax Act, 1961.

For Petitioner : Mr.Suhrith Parthasarathy For Respondent : Mr.V.Mahalingam Senior Standing Counsel

ORDER

When this writ petition is taken up for hearing, the learned Senior Standing Counsel appearing for the respondent has filed a counter affidavit dated 25.01.2024, stating that the respondent has dropped the proceedings and therefore the relief sought for in this writ petition has become infructuous.

2. In view of the submission made by the learned counsel for the Senior Standing Counsel for the Respondent and also in view of the counter affidavit dated 25.01.2024, this writ petition is dismissed as infructuous. No 2/4

costs. Consequently, connected Miscellaneous Petitions are closed. 09.06.2025 arr To Assistant Commissioner of Income Tax (Exemptions) Income Tax Department No.121, M.G.Road, Nungambakkam, Chennai-600 034.

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Krishnan Ramasamy,J., arr 09.06.2025 4/4