Madras High CourtWP(MD)/26959/2019dismissed as infructuous

Subramanian Deivanayagam v. The Income Tax Officer

2020-10-08Honourable Mr Justice Abdul Quddhose2 pages

W.P(MD).No.26959 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 08.10.2020

CORAM

THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE W.P(MD).No.26959 of 2019 and W.M.P.(MD).NoS.23310 to 23312 of 2019 Subramanian Deivanayagam .. Petitioner Vs.

1.The Income Tax Officer, TDS Ward, Rahmath Nagar, Maharaja Nagar, Tirunelveli-627 001.

2.The Centralized Processing Center, Income Tax Department, Bengaluru-560 500.

3.The Income Tax Officer, Ward-1(1), International Taxation, Income Tax Office-BSNL Tower, No.16, Greams Road, Chennai-600 006.

4.The Centralized Processing Center, TDS, Aaykarbhawan, Sector-3, Ghaziabad-201 010.

.. Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records on the file of the second respondent in passing the impugned order in CPC/1718/U2/1953482969-31.10.2019 dated 21.11.2019 under Section 154 of the Income Tax Act, 1961, quash the same as illegal, arbitrary and devoid of merit and consequently direct the first respondent to revise the TDS return by determining the tax deducted at source to be under Section 195 of the Income Tax Act, 1961 and further direct the second respondent to delete the additional tax demand of Rs.5,41,51,510/-.

For Petitioner : Mr.R.Sivaraman For Respondents : Mrs.S.Srimathy Central Government Standing Counsel

ORDER

When the matter is taken up for hearing today, the learned counsel for the petitioner submits that the matter has now become infructuous and he has also sent an E-mail to that effect to the Email ID mentioned in the cause list. https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P(MD).No.26959 of 2019 2.Recording the above submission made by the learned counsel for the petitioner as well the E-mail, this writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (CS-III) // True Copy // / /2020 Sub Assistant Registrar(CS) 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 Income Tax Officer, TDS Ward, Rahmath Nagar, Maharaja Nagar, Tirunelveli-627 001.

2.The Centralized Processing Center, Income Tax Department, Bengaluru-560 500.

3.The Income Tax Officer, Ward-1(1), International Taxation, Income Tax Office-BSNL Tower, No.16, Greams Road, Chennai-600 006.

4.The Centralized Processing Center, TDS, Aaykarbhawan, Sector-3, Ghaziabad-201 010.

W.P(MD).No.26959 of 2019 08.10.2020 tsg SDS (19.10.2020) 2P-5C https://hcservices.ecourts.gov.in/hcservices/ 2/2