← Library
Madras High CourtWP/43916/2025dismissed as infructuous

T1461 Koothanallur Pacb Limited v. The Commissioner Of Income Tax (Appeals)

2026-01-27Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-01-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.49023 & 49024 of 2025 T1461, Koothanallur PACB Limited Rep By Its Secretary Mr T Singaravelu No. 27 Big Nazaar Street Koothanallur Post Mannargudi Taluk Thiruvarur 614 101 ..Petitioner(s) Vs

1. The Commissioner Of Income Tax (Appeals) Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi.

2. The Assistant Commissioner Of Income Tax, Income Tax Department National Faceless Appeal Centre (NFAC), Delhi.

3. The Income Tax Officer Income Tax Office, No.82-a And 82-b, Durgalaya Road, Tiruvarur-610 001.

..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of the 1st Respondent in DIN and Order No.ITBA/NFAC/ S/250/2024-25/

1069009965(1) dated 24-09-2024and Quash the same Impugned Order dated 24-09-2024 as illegal, further for a direction, directing the 1st respondent to reconsider the Petitioner's Society be given one more opportunity to vent out their grievances in the Re-assessment proceedings. For Petitioner(s):

Mr.J Ashok Karthikaa Ashok K.Ramachandran R.Geetha T.V.Paarkavi For Respondent(s):

Dr.B.Ramasamy Senior Standing Counsel

ORDER

When the matter was taken up for consideration, the learned counsel for the petitioner, on instructions, submitted that in view of the order dated 23.10.2025 passed by the Appellate Commissioner under Section 250 of the Income Tax Act, the relief sought for herein has become infructuous and hence, nothing survives for adjudication in this writ petition. 2.Recording the above submission made by the learned counsel for the petitioner, this writ petition is dismissed as having become infructuous. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 27-01-2026 Index: Yes/No Speaking/Non-speaking order av

To

1. The Commissioner Of Income Tax (appeals) Income Tax Department, National Faceless Appeal Centre (nfac), Delhi.

2. The Assistant Commissioner Of Income Tax, Income Tax Department national faceless Appeal Centre NFAC Delhi.

3. The Income Tax Officer Income Tax Office, No.82-a And 82-b, Durgalaya Road, Tiruvarur-610 001.

C.SARAVANAN, J.

av 27-01-2026