Sapna v. The Income Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.12.2022 CORAM :
The Hon'ble Mr.JUSTICE M.SUNDAR and W.M.P.No.32890 of 2022 in Sapna W/o.Adesh Kumar Jain No.1/16, Gajananaa, Flat F-2, 1st Floor Balu Street, Thiruvanmiyur, Chennai-600 041.
.. petitioner Vs.
1.
The Income Tax Officer National Faceless Assessment Centre Income tax Department Ministry of Finance, Room No.410, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium Delhi - 110 003.
2.
The Income Tax Officer Non Corp Ward 7(3), Aaykar Bhavan New Building, M.G.Road, Nungambakkam, Chennai-600 034.
3.
The Commissioner of GST Jurisdiction (Centre) Commissionerate - Delhi West Janakpuri (Range - 132).
.. Respondents Page Nos.1/12
Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the respondents, more particularly 1st and 2nd respondents from conducting further proceedings in and connected with the notice issued under Section 142(1) of the Income Tax Act, 1961 with respect to PAN No.APDPS1024C till the disposal of the complaint dated 2.5.2021 made with the 3rd respondent. For Petitioner :
Mr.B.Satish Sundar For Respondents :
Mr.Prabhu Mukunth Arunkumar Junior Standing Counsel *****
O R D E R
Captioned writ petition is in the Admission Board.
2. Writ petitioner was visited with a notice under Section 142(1) of 'the Income-tax Act, 1961 [43 of 1961]' [hereinafter 'IT Act' for the sake of convenience and clarity] qua PAN No.APDPS1024C, writ petitioner had sent a response dated 02.05.2021 inter alia contending that her PAN card has been misused. Captioned writ petition has been filed with a prayer to keep the proceedings pursuant to the aforementioned Section 142(1) of IT Act notice in abeyance till the writ petitioner's 02.05.2021 response is considered and decided.
Page Nos.2/12
3. Today, in the Admission Board Mr.B.Satish Sundar, learned counsel on record for writ petitioner is before this Court.
4. Mr.Prabhu Mukunth Arunkumar, learned Junior standing counsel accepts notice for respondents 1 and 2.
5. Learned counsel for writ petitioner and the aforementioned learned Revenue counsel submit in one voice that an assessment order dated 09.12.2022 has since been made (pursuant to aforementioned Section 142(1) notice).
6. A copy of the assessment order as placed before this Court is as follows:
Page Nos.3/12
Page Nos.4/12
Page Nos.5/12
Page Nos.6/12
Page Nos.7/12
Page Nos.8/12
Page Nos.9/12
7. Both learned counsel submit that in view of the aforementioned trajectory the matter has taken, captioned writ petition has become infructuous. Both sides submit that the captioned writ petition may please be disposed of as closed having become infructuous.
8. Captioned Writ Petition disposed of as closed having become infructuous. Consequently, captioned Writ Miscellaneous Petition is also Page Nos.10/12
disposed of as closed. Though obvious, it is made clear that there is no expression of opinion or view on merits in this order. There shall be no order as to costs.
13.12.2022 Index: Yes/No Speaking / Non-speaking order mk To 1.
The Income Tax Officer National Faceless Assessment Centre Income tax Department Ministry of Finance, Room No.410, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium Delhi - 110 003.
2.
The Income Tax Officer Non Corp Ward 7(3), Aaykar Bhavan New Building, M.G.Road, Nungambakkam, Chennai-600 034.
3.
The Commissioner of GST Jurisdiction (Centre) Commissionerate - Delhi WEst Janakpuri (Range - 132).
Page Nos.11/12
M.SUNDAR, J., mk and W.M.P.No.32890 of 2022 in 13.12.2022 Page Nos.12/12