High Court closed writ petitions challenging Income Tax notices, finding adjudication unnecessary as assessment proceedings had already been completed. Judicial review is left open; no costs.
Writ petitions closed without adjudication on merits; legal issues left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 07.07.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.Nos.40332 to 40334 of 2005 and W.P.M.P.Nos.43254 and 43255 of 2005
P. JOTHIMANI [ PETITIONER ]
Vs
THE DEPUTY COMMISSIONER OF
INCOME TAX
INCOME TAX OFFICE
CENTRAL CIRCLE SALEM-7.
[ RESPONDENT ]
Prayer: Writ Petition No.40332/05 filed under Article 226 of the Constitution of India, seeking for a Writ of certiorari calling for the records relating to the Notice dt. 28.1.2004 in respect of PAN/GIR No.CCPJ 004 for the years 1998-99 to 2003-04 and quash the same.
Writ Petition No.40333/05 filed under Article 226 of the Constitution of India, seeking for a Writ of certiorari calling for the records relating to the Notice dt. 30.11.2005 in respect of Assessment year 2004-05 and quash the same.
Writ Petition No.40334/05 filed under Article 226 of the Constitution of India, seeking for a Writ of certiorari calling for the records relating to the Notice dt. 30.11.2005 in respect of PAN/GIR No.CCPJ 004 issued by the respondent in respect of the assessment years 1998-99 to 2003-04 and quash the same.
For Petitioner : Mr.Niranjan Rajagopal For Respondent : Mr.A.N.R.Jayapratab
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T.S.SIVAGNANAM, J., rg
COMMON ORDER
The learned counsel for the petitioner submits that assessment proceedings itself had been completed. In these circumstances, question of adjudicating the correctness of the impugned notices is not necessary. Accordingly, the writ petitions are closed. It is needless to state that all the legal issues raised by the petitioner are left open. No costs. Connected miscellaneous petitions are closed. 07.07.2017 rg To THE DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX OFFICE CENTRAL CIRCLE SALEM-7.
W.P.Nos.40332 to 40334 of 2005
P. Jothamani
Deputy Commissioner of Income Tax, Income Tax Office, Central Circle Salem-7
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
