M/S. Nathan & Company, v. The Commissioner Of
W.P.(MD)No.19673 of 2014 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16.02.2021
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.19673 of 2014 and W.M.P.(MD)Nos.1 & 2 of 2014 and 1 of 2015 M/s.Nathan & Company, No.281(35), Main Road, Velachery, Chennai 600 042, Rep. by its Managing Partner ... Petitioner Vs 1.The Commissioner of Income-I, No.44, Williams Road, Cantonment, Tiruchirapalli-620 021.
2.The Income Tax Officer, Ward-II(1), Tiruchirapalli-620 021.
3.The Tax Recovery Officer, Range-II, Tiruchirapalli-620 001.
... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records of the third respondent in C.No.Aiding Sheet/TRC.No.02-2014-15/TRO/RII/TRY/2014-15, dated 24.09.2014 and the consequential notice under Section 226(3) of the Act, in C.No.226(3)/TRC.No.01-1314/TRO-1/R-II/TRY/2014-15, dated 30.10.2014 and quash the same. For Petitioner : Mr.R.Venkata Narayanan for Mr.Subbarya Aiyar Padmanabhan For Respondents : Mr.N.Dilip Kumar
ORDER
Heard the learned counsel on either side.
2.The learned counsel appearing for the petitioner states that the petitioner has challenged the recovery notice and the consequential garnishee proceedings issued by the third respondent.
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W.P.(MD)No.19673 of 2014 3.The writ petition was filed way back in the year 2014. During the pendency of the writ petition, the petitioner had paid the entire tax arrears and as a result, the attachment has also been raised. Hence, nothing survives for further adjudication in this writ petition.
4.Recording the subsequent development and the submissions made by the learned counsel on either side, the Writ Petition is closed.
No costs.
Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(CS-) // True Copy // / /2021 Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
TO 1.The Commissioner of Income-I, No.44, Williams Road, Cantonment, Tiruchirapalli-620 021.
2.The Income Tax Officer, Ward-II(1), Tiruchirapalli-620 021.
3.The Tax Recovery Officer, Range-II, Tiruchirapalli-620 001.
+1 CC to M/s.N.DILIP KUMAR, Advocate SR-5693[F] dated 17/02/2021 W.P.(MD)No.19673 of 2014 16.02.2021 SRK(CO) TR(26.02.2021) 2P 5C https://hcservices.ecourts.gov.in/hcservices/ 2/2