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Madras High CourtWP/36515/2024disposed of

Mr Muthulakshmi Vellaisamy Gnanaguru v. Assistant Commissioner Of Income Tax

2024-12-02Honourable Mr Justice Mohammed Shaffiq5 pages

IN THE HIGHCOURT OF JUDICATURE AT MADRAS

DATED : 02.12.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.Nos.39359, 39360, 39366 and 39368 of 2024 Muthulakshmi Vellaisamy Gnanaguru .. Petitioner in W.P.No36515 of 2024 Gnanaguru Lavanya .. Petitioner in W.P.No36519 of 2024 Vs.

1. The Assistant Commissioner of Income Tax, Central Circle 2(4), Chennai, 1st Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2. The Commissioner of Income Tax (Appeals), CIT(A), Chennai 19, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

3. The Branch Managaer, HDFC Bank, No.5A, Kalapatti Main Road, Near Suguna Auditorium, Nehru Nagar West, Coimbatore 641 014.

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4. The Branch Manager, Canara Bank, No.27, Jawans Bhavan I Floor, T B Road, Coimbatore 641 018.

... Respondents in all Writ Petitions COMMON PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, directing the 2nd respondent to dispose the stay application filed by the petitioner dated 27.04.2023 for the assessment year 2020-2021. For Petitioners : Mr.R.Sivaraman in both W.P.'s For Respondents : Mr.A.N.R.Jayaprathap in both W.P.'s Standing Counsel COMMON ORDER The present writ petitions are filed praying to direct the 2nd respondent to dispose the stay applications filed by the petitioners dated 27.04.2023, for the assessment year 2020-21.

2. In view of the order passed in W.P.Nos.36712 and 36714 of 2024, the prayer sought for in this writ petition may no longer survive, as submitted by both the learned counsel for the petitioners as well as for the respondents. 2/5

3. In view thereof, the Writ Petitions stand disposed of as nothing survives for adjudication. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 02.12.2024 NCC : Yes / No Index : Yes / No Internet : Yes spp 3/5

To

1. The Assistant Commissioner of Income Tax, Central Circle 2(4), Chennai, 1st Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2. The Commissioner of Income Tax (Appeals), CIT(A), Chennai 19, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

3. The Branch Managaer, HDFC Bank, No.5A, Kalapatti Main Road, Near Suguna Auditorium, Nehru Nagar West, Coimbatore 641 014.

4. The Branch Manager, Canara Bank, No.27, Jawans Bhavan I Floor, T B Road, Coimbatore 641 018.

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MOHAMMED SHAFFIQ , J.

spp and W.M.P.Nos.39359, 39360, 39366 and 39368 of 2024 02.12.2024 5/5