M/S.Siemens Gamesa Renewable Energy Sociedad Anonima v. Dcit International Tax 1(1) Chennai

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.12.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.14011 and 14012 of 2022 M/s.Siemens Gamesa Renewable Energy Sociedad Anonima, A Company incorporated under the laws of Spain at 222, Parque Technologico De Biz., Edificio Zamudio Vizcaya, Spain 48170, Represented by its Authorized Signatory Mr.Sasikanth Ramakrishnan, 489, GNT Road, Thandalkazhani Village, Vadagarai Post, Redhills, Chennai - 600 052.

... Petitioner Vs.

DCIT, International Tax 1(1), Chennai Room No.8713, BSNL Building, 4th Floor, Income Tax Office - BSNL Tower, No.16, Greams Road, Chennai, Tamil Nadu - 600 006.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, Page No. 1 of 4

for issuance of a Writ of Certiorari, to call for the records on the file of the respondent and quash the Impugned Order in ITBA/AST/F/144C/20212022/1042266777(1) dated 31.03.2022 under Section 144C of the Income Tax Act, 1961 passed by the respondent as illegal and not in accordance with law.

For Petitioner : Ms.Anumitha.V for Mr.R.Sivaraman For Respondent : Mr.B.Ramana Kumar Senior Standing Counsel

ORDER

When the matter was taken up for consideration, the learned counsel for the petitioner, on instructions, submitted that the relief sought for herein has become infructuous as the petitioner has filed an appeal and had secured favorable order from the Appellate Commissioner and hence, nothing survives for adjudication in this Writ Petition. She has also made an endorsement to that effect in the Court bundle.

2. In view of the above submission and also the endorsement made Page No. 2 of 4

by the learned counsel for the petitioner, this Writ Petition is dismissed as infructuous. No costs. Connected Writ Miscellaneous Petitions are closed.

06.12.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To DCIT, International Tax 1(1), Chennai Room No.8713, BSNL Building, 4th Floor, Income Tax Office - BSNL Tower, No.16, Greams Road, Chennai, Tamil Nadu - 600 006.

C.SARAVANAN, J.

Page No. 3 of 4

arb and W.M.P.Nos.14011 and 14012 of 2022 06.12.2024 Page No. 4 of 4