M/S.Soundararaja Mills Ltd., v. The Joint Commissioner Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.01.2018
CORAM
THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.29556 of 2013 and M.P.Nos. 1 to 3 of 2013 M/s Soundararaja Mills Ltd., represented by Mr.Kiran Ranjith Soundarajan, Soundararaja Buildings, Administrative Office, G.T.N.Salai, Dindugul, Tamil Nadu - 600 028.
... Petitioner Vs.
1.The Joint Commissioner of Income Tax, Company Range - VI, New Block, 7th Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034.
2.The Assistant Commissioner of Income Tax, Company Circle - VI(3), New Block, 7th Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034.
3.The Manager, State Bank of India, No.22, Rajaji Salai, Chennai.
4.The Manager, State Bank of India, 1, Salai Road, Dindugul Branch, Tamil Nadu.
... Respondents Prayer: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the second respondent, dated 15.10.2013 in PAN No.AAACS8799R with regard to the attachment of the petitioner's banking account and to quash the same and consequentially to direct the second respondent to raise the order of attachment, dated 15.10.2013 with regard to the petitioner bank accounts maintained with the third and fourth respondents.
For Petitioner :
No Appearance For Respondents :
Mr.A.P.Srinivas Senior Standing Counsel ******
ORDER
Heard Mr.A.P.Srinivas, the learned Senior Standing Counsel for the Revenue/respondents 1 & 2.
2.
A perusal of the order sheet shows that the case came up for admission on 30.10.2013 and the matter was directed to be posted on 07.11.2013. Thereafter, the Writ Petition was listed today. Further, I find that no interim order has been granted.
3.
In this Writ Petition, the petitioner has sought for quashing the impugned attachment and defreezing their bank account .
4.
Thus, by efflux of time, no relief, as sought for by the petitioner, could be granted, as the issue has worked itself out, and at this juncture, this Court cannot consider, as to whether, the impugned attachment is valid or proper. 5.
Therefore, the Writ Petition is closed, leaving it to the petitioner to workout their remedy before the appropriate forum in accordance with law. No Costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar msm To
1. The Joint Commissioner of Income Tax, Company Range - VI, New Block, 7th Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034.
2.The Assistant Commissioner of Income Tax, Company Circle - VI(3), New Block, 7th Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034.
+1 cc to Mr.A.P.Srinivas Senior Standing Counsel sr 1275 W.P.No.29556 of 2013 nrjk(co) aa19/02/2018