C.Ashok Chand v. The Assistant Commissioner Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.01.2021
CORAM
THE HON'BLE MR. JUSTICE C.SARAVANAN W.P. Nos. 26720 & 26721 of 2014 and M.P. Nos. 1,1 of 2014 C.Ashok Chand ... Petitioner in W.P.No.26720 of 2014 A.Roshankumar ... Petitioner in W.P.No.26721 of 2014 Vs
1. The Assistant Commissioner of Income Tax, Circle I, 2 Barracks Cross Street, Officer's Line, Vellore.
2. The Commissioner of Income Tax (Appeals)-III, 121, M.G.Road, Nungambakkam, Chennai - 600 034. ... Respondents in both W.Ps Prayer in W.P.No.26720 of 2014: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in PAN: AAAHC0603B/ACIT/VLR relating to the application made by the petitioner for stay of demand, and quash the order dated 22.08.2014 in PAN: AAAHC0603B/ACIT/VLR passed by the first respondent for the assessment year 2011-12 and direct the second respondent to dispose of the appeal preferred by the petitioner before him with a time frame.
Prayer in W.P.No.26721 of 2014: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in PAN: AEZPR2945A/ACIT/VLR relating to the application made by the petitioner for stay of demand, and quash the order dated 22.08.2014 in PAN: AEZPR2945A/ACIT/VLR passed by the first respondent for the assessment year 2011-12 and direct the second respondent to dispose of the appeal preferred by the petitioner before him with a time frame.
For Petitioner : Mr.N.V.Balaji (in both W.Ps) For Respondents: Ms.Hema Muralikrishnan (in both W.Ps) Senior Standing Counsel https://hcservices.ecourts.gov.in/hcservices/
COMMON ORDER Mr.N.V.Balaji, learned counsel for the petitioner submits that nothing survives in these writ petitions as the recovery proceedings were sought to be conducted during the pendency of the appeal. He further submits that the appeal itself has been disposed and therefore nothing survives for adjudication in these writ petitions. Recording the same, these Writ Petitions stand dismissed.
No costs.
Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar arb To
1. The Assistant Commissioner of Income Tax, Circle I, 2 Barracks Cross Street, Officer's Line, Vellore.
2. The Commissioner of Income Tax (Appeals)-III, 121, M.G.Road, Nungambakkam, Chennai - 600 034.
+2ccs to Mrs. Hema Muralikrishnan, Advocate, Sr.No. 3504,3505 +2ccs to Mr.N.V.Balaji, Advocate, Sr.No. 3745 & 3746 W.P. Nos. 26720 & 26721 of 2014 and M.P. Nos. 1,1 of 2014 SR(CO) RMP(12/03/2021) https://hcservices.ecourts.gov.in/hcservices/