Madras High CourtWP/6131/2017dismissed as infructuous

K.S.Velusamy, v. The Commissioner Of Income

2019-12-03Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.12.2019

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.6131 to 6134 of 2017 and W.M.P.Nos.6605 to 6612 of 2017 1.K.S.Velusamy 2.V.Palrathi ... Petitioners in all W.Ps.

Vs.

1.The Commissioner of Income Tax (Appeals), Uthamargandhi Road, Nungambakkam, Chennai - 600 034.

2.The Joint Commissioner of Income Tax, Non-Corporate Range-22, No.7, Ramakrishna Street, West Tambaram, Chennai - 600 045.

3.Income Tax Officer, Non-Corporate Range-22, No.7, Ramakrishna Street, West Tambaram, Chennai - 600 045.

4.The Deputy Director of Income Tax (INV), Unit - II(3), Nungambakkam, Chennai - 600 034.

5.The Branch Manager, Karur Vysya Bank, No.27-A, Venkatesa Chowdry Street, 6.The Branch Manager, ICICI Bank Ltd, Tambaram, Chennai - 600 045.

7.The Branch Manager, Tamilnadu Merchantile Bank Ltd, No.33, Sivashanmugam Street, ... Respondents in all W.Ps.

Prayer in W.P.No.6131 of 2017: Writ Petition is filed under article 226 of the Constitution of India, Writ of Certiorarified Mandamus, to call for the records pertaining to the proceedings of the PAN AGUPV1463G/NCW22(5)/2015-2016 dated 13.05.2015, PAN AGUPV1463G/2016-2017 dated 06.07.2016; PAN AGUPV1463G/ARREAR/1617 dated 22.07.2016 issued by the third respondent and proceedings of the 2nd respondent in F.No.JCIT/Stay Petition/NCR22/15-16 order dated 18.08.2015 in regard to the Assessment years 2011-2012 and quash the same and also consequently quash the notice dated 07.02.2017 under section 226(3) of the Income Tax Act, 1961 in PAN AGUPV1463G, issued by the 3rd respondent with further direction to defreeze the Bank Accounts Nos.139305500026, 139305500014 and No.035021809012015 maintained in ICICI Bank Ltd, Tambaram; Account Nos.

1190135000005412 and No.1190172000005417 with Karur Vysya Bank, Tambaram and Account of the appeals in I.T.A.No.35/2015-2016 (A.Y-2011-2012) filed by Prayer in W.P.No.6132 of 2017: Writ Petition is filed under article 226 of the Constitution of India, Writ of Certiorarified Mandamus, to call for the records pertaining to the proceedings of the PAN AGUPV1463G/NCW22(5)/2015-2016 dated 13.05.2015, PAN AGUPV1463G/2016-2017 dated 06.07.2016; PAN AGUPV1463G/ARREAR/1617 dated 22.07.2016 issued by the third respondent and proceedings of the 2nd respondent in F.No.JCIT/Stay Petition/NCR22/15-16 order dated 18.08.2015 in regard to the Assessment years 2012-2013 and quash the same and also consequently quash the notice dated 07.02.

2017 under section 226(3) of the Income Tax Act, 1961 in PAN AGUPV1463G, issued by the 3rd respondent with further direction to defreeze the Bank Accounts Nos.139305500026, 139305500014 and No.035021809012015 maintained in ICICI Bank Ltd, Tambaram; Account Nos.1190135000005412 and No.

of the appeals in I.T.A.No.36/2015-2016 (A.Y-2012-2013) filed by Prayer in W.P.No.6133 of 2017: Writ Petition is filed under article 226 of the Constitution of India, Writ of Certiorarified Mandamus, to call for the records pertaining to the proceedings of the PAN AGUPV1463G/NCW22(5)/2015-2016 dated 13.05.2015, PAN AGUPV1463G/2016-2017 dated 06.07.2016; PAN AGUPV1463G/ARREAR/1617 dated 22.07.2016 issued by the third respondent and proceedings of the 2nd respondent in F.No.JCIT/Stay Petition/NCR22/15-16 order dated 18.08.2015 in regard to the Assessment years 2010-2011 and quash the same and also consequently quash the notice dated 07.02.2017 under section 226(3) of the Income Tax Act, 1961 in PAN AGUPV1463G, issued by the 3rd respondent with further direction to defreeze the Bank Accounts Nos.139305500026, 139305500014 and No.

035021809012015 maintained in ICICI Bank Ltd, Tambaram; Account Nos.1190135000005412 and No.1190172000005417 with Karur Vysya Bank, Tambaram and Account of the appeals in I.T.A.No.31/2015-2016 (A.Y-2010-2011) filed by Prayer in W.P.No.6134 of 2017: Writ Petition is filed under article 226 of the Constitution of India, Writ of Certiorarified Mandamus, to call for the records pertaining to the proceedings of the PAN AGUPV1463G/NCW22(5)/2015-2016 dated 13.05.2015, PAN AGUPV1463G/2016-2017 dated 06.07.2016; PAN AGUPV1463G/ARREAR/1617 dated 22.07.2016 issued by the third respondent and proceedings of the 2nd respondent in F.No.JCIT/Stay Petition/NCR22/15-16 order dated 18.08.2015 in regard to the Assessment years 2009-2010 and quash the same and also consequently quash the notice dated 07.02.

of the appeals in I.T.A.No.28/2015-2016 (A.Y-2009-2010) filed by C O M M O N O R D E R No representation for the petitioner.

2.The learned counsel for the respondent submits the copy of the letter/communication received from the office of the Commissioner of Income Tax (Appeals), stating that the appeals have been disposed of. The relevant portion of the communication is extracted hereunder :

"i)ITA No.31/15-16 dt.31/10/2017 -AY2009-10 - Dismissed ii)ITA No.28/15-16 dt.31/10/2017 -AY2010-11 - Partly allowed iii)ITA No.36/15-16 dt.31/10/2017 -AY2011-12 - Partly allowed iv)ITA No.35/15-16 dt.31/10/2017 -AY2012-13 - Partly allowed"

3.In view of the above, this Writ Petition stands dismissed as infructuous.

Consequently, the connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CS-III) // True Copy// Sub Assistant Registrar jas

To 1.The Commissioner of Income Tax (Appeals), Uthamargandhi Road, Nungambakkam, Chennai - 600 034.

2.The Joint Commissioner of Income Tax, Non-Corporate Range-22, No.7, Ramakrishna Street, West Tambaram, Chennai - 600 045.

3.The Income Tax Officer, Non-Corporate Range-22, No.7, Ramakrishna Street, West Tambaram, Chennai - 600 045.

4.The Deputy Director of Income Tax (INV), Unit - II(3), Nungambakkam, Chennai - 600 034.

5.The Branch Manager, Karur Vysya Bank, No.27-A, Venkatesa Chowdry Street, 6.The Branch Manager, ICICI Bank Ltd, Tambaram, Chennai - 600 045.

7.The Branch Manager, Tamilnadu Merchantile Bank Ltd, No.33, Sivashanmugam Street, +1cc to Mr.A.P.SRinivas, Advocate, SR.No.100918. +4cc to Mr.Shivakumar, Advocate, SR.No.101686. W.P.Nos.6131 to 6134 of 2017 and W.M.P.Nos.6605 to 6612 of 2017 BR(CO) CSR:23/01/2020