Ramados Srikanthi v. The Central Board Of Direct Taxes
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.23809, 23841, 23845 & 23846 of 2021 Ramados Srikanthi ...
Petitioners in both W.Ps Vs.
1.The Central Board of Direct Taxes Government of India, Ministry of Finance, Department of Revenue, New Delhi, rep.by its Secretary.
...
Respondent 1 in W.P.No.
22604 of 2021 2.The Assistant Commissioner of Income Tax, Circle 1, II Floor, Cuddalore Income Tax Officer, Soorappa Naicken Chavadi, Cuddalore-607 002.
3.The Joint Commissioner of Income Tax Soorappa Naicken Chavadi, Cuddalore-607 002.
...
Respondents 2 & 3 in W.P.No.22604 /2021 and Respondents 1 and 2 in W.P.No.22609 of 2021 ----- Prayer in W.P.No.22604 of 2021 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorari to call for the records on the file of the first respondent and quash the explanation to Clause A of the impugned notification in Notification No.20/2021/F.No.370142/35/2020-TPL in S.O.1432(E) dated 31.03.2021 as modified by Notification in Notification
No.38/2021/F.No.370142/35/2020-TPL in S.O.1703(E) dated 27.04.2021 issued under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 to the extent it is violative of the provisions of the said Act. Prayer in W.P.No.22609 of 2021 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorari to call for the records on the file of the first respondent and quash the impugned notice in PAN.AIOPS9321G dated 31.03.2021 (Digitally signed on 12.04.2021) in DIN and Notice No.ITBA/AST/S/148/2020-21/1032085453(1) issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2015-2016. ----- For Appellant : Mr.N.V.Balaji For Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel & Mr.Prabu Mukund Arunkumar-for R1 Mr.A.P.Srinivas. Senior Standing Counsel & Mr.A.N.R.Jayaprathap, Standing Counsel for RR 2 and 3 -----
O R D E R
(Order of the Court was made by R.SURESH KUMAR,J.) It is submitted by the learned counsel for the petitioner as well as the learned Standing Counsel for the respondent / vRevenue that in view of the decision made by the Hon'ble Supreme Court in Union of India and Others -vs- Ashish Agarwal (2023) 1 SCC 617, both these writ petitions have become infructuous.
2. Recording the said submission, these writ petitions are dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K.,J.) (C.S.N.,J.) 06.08.2024 Index : Yes/No Internet : Yes/No KST To 1.The Central Board of Direct Taxes Government of India, Ministry of Finance, Department of Revenue, New Delhi, rep.by its Secretary.
2.The Assistant Commissioner of Income Tax, Circle 1, II Floor, Cuddalore Income Tax Officer, Soorappa Naicken Chavadi, Cuddalore-607 002.
3.The Joint Commissioner of Income Tax Soorappa Naicken Chavadi, Cuddalore-607 002.
R.SURESH KUMAR, J.
and C.SARAVANAN , J.
KST W.P.Nos.22604 and 22609 of 2021 06.08.2024