Usha Martin Telematics Limited v. Deputy Commisioner Of Income Tax Circle 5/1 And ORS

OD- 4

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE.

WPO/806/2024 USHA MARTIN TELEMATIC LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5/1 AND ORS.

BEFORE

THE HON'BLE JUSTICE RAJA BASU CHOWDHURY Date: 17th September, 2024 Appearance :

Mr. Mrunal Parekh, Adv. (VC) Mr. Shourjyo Mukherkee, Adv.

Mr. Vishwarup Acharyya, Adv.

...for petitioner Mr. Om Narayan Rai, Adv.

Mr. Aayush Sharma, Adv.

....for respondents The Court: The instant writ petition has been filed, inter alia, calling upon the respondents to forthwith dispose of the petitioner's rectification applications dated 15th June, 2016, 20th February, 2019 and 20th November, 2023 in respect of the assessment year 2013-14. Today, Mr. Rai, learned Advocate representing the respondents by placing before this Court the rectification order dated 4th September, 2024 would submit that the application for rectification filed by the petitioner in respect of the assessment year 2013-14 has already been disposed of. He would submit that the total refundable amount including interest has been determined to be Rs.2,13,00,287/-. Let a copy of the aforesaid rectification order be taken with the record. The respondents are also directed to make over a copy of the above order to the petitioner's advocate on record.

Having regard to the above, I am of the view that since the petitioner's grievance has already been met, nothing survives in the present writ petition. Accordingly, the same is disposed of without any order as to costs.

(RAJA BASU CHOWDHURY, J.) akg/