Dhanalakshmi v. The Principal Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.04.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.2288 and 2291 of 2022 Dhanalakshmi ... Petitioner /vs./ 1.The Principal Commissioner of Income Tax, Madurai 625 002.

2.The Joint Commissioner of Income Tax, Non Corporate Range -2, Madurai 625 002.

3.The Income Tax Officer, Non Corporate Ward - 2(1), Madurai 625 002.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the records in notice dated 31.03.2021 issued under section 147 of Income Tax Act by the 3rd respondent to the petitioner (Balakrishnan Dhanalakshmi PAN AASPD2791B) for the Assessment year 2015-16 and quash the same as illegal and arbitrary. 1/3

For Petitioner : Mr.B.Sekar For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel

ORDER

The learned counsel for the petitioner has made an endorsement that the writ petition may be dismissed as not pressed, as the petitioner has died on 24.11.2023.

2.Recording the same, the Writ Petition stands dismissed as not pressed. Since the writ petition is being disposed of, in the above circumstances, liberty is given to the petitioner's legal heirs to initiate fresh proceedings, if any cause of action survives. No costs. Consequently, connected Miscellaneous Petitions are closed.

Index : Yes / No 10.04.2024 Internet : Yes / No mm 2/3

C.SARAVANAN, J.

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