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Madras High CourtWP/29031/2017closed

Sharad Kumar v. The Assistant Commissioner

2018-07-17Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 17.07.2018

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.29031 and 29094 of 2017 and W.M.P.Nos.31271, 31348 & 31349 of 2017 Sharad Kumar .. Petitioner in W.P.No.29031/2017 Sri.P.Amirtham .. Petitioner in W.P.No.29094/2017

Versus

The Assistant Commissioner of Income Tax Non Corporate Circle-20(1) Room No.311, 3rd Floor, Wanaparthy Block Aayakar Bhawan, 121 MG Road Chennai - 600 034.

.. Respondent in both W.Ps'

W.P.No.29031 of 2017 filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus, calling for the records of the respondent contained in its impugned order F.No.AAICA 5949B/AY 2011-12/179(1) ACIT/NCC-20/Chennai dated 31.10.2017, passed by the respondent under Section 179(1) of the Income Tax Act, 1961, and to quash the same as arbitrary, illegal and unfair, insofar as it holds the petitioner jointly and severally liable for the income tax arrears due from M/s.Anjugam Films Private Limited for the Assessment Year 2011-12 to the tune of Rs.37,34,73,563/- and to consequently forbear the respondent, or any other authority or agent acting for or under it, from recovering any amount from the petitioner in respect of the income tax arrears due from M/s.Anjugam Films Private Limited for the Assessment Years 2011-12.

W.P.No.29094 of 2017 filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari, to call for the records of the respondent and quash the impugned order bearing F.No.AAICA5959B/AY 2011-12/179(1) ACIT/NCC20/Chennai dated 31.10.2017. For Petitioner In W.P.No.29031/2017 : Mr.Suhrith Parthasarathy In W.P.No.29094/2017 : Mr.Sandeep Bagmar For Respondent : Mr.J.Narayanaswamy (In both W.Ps')

COMMON ORDER Heard Mr.Suhrith Parthasarathy, learned counsel appearing for the petitioner in W.P.No.29031 of 2017, Mr.Sandeep Bagmar, learned counsel appearing for the petitioner in W.P.No.29094 of 2017 and Mr.J.Narayanaswamy, learned Standing Counsel for the respondent.

2. The learned counsel appearing for the revenue has produced a communication sent to him by the Assistant Commissioner of Income Tax, Non Corporate Circle-20, Chennai, dated 13.07.2018 and a copy of the proceedings of the Assistant Commissioner of Income Tax, Non Corporate Circle-20, Chennai, dated 13.07.2018.

3. From the above proceedings, it is seen that the impugned orders in these writ petitions are withdrawn.

4. Thus, recording the stand taken by the respondent in the aforementioned communications, these writ petitions are closed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar vsm To The Assistant Commissioner of Income Tax Non Corporate Circle-20(1) Room No.311, 3rd Floor, Wanaparthy Block Aayakar Bhawan, 121 MG Road Chennai - 600 034.

+1 CC TO MR.ARUNKARTHIK MOHAN ADVOCATE SR.NO.47649 +2 CC TO MR.J.NARAYANASAMY,ADVOCATE SR.NO.47526 & 47527 +1 CC TO MR.SANDEEP BAGMAL, ADVOCATE SR.NO.46886. W.P.Nos.29031 and 29094 of 2017 SVI(CO) ASK(02/08/2018)

17.07.2018