The High Court dismissed a writ petition filed by an income-tax petitioner as abated due to the petitioner's death during pendency, noting an inability to trace legal heirs.
Writ petition stood dismissed as abated with liberty to legal heirs to file an application seeking review at the earliest.
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.
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 14.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.21719 of 2007
and
M.P.No.1 of 2007
Narayana Prasad Gupta ...Petitioner
Vs
611, Anna Salai, Chennai - 600006.
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus, to call for the records in proceedings No.C.No.4005 (163)/CCIT-IV/2005-6 dated 12.04.2007 of the first respondent quashing the said proceedings and directing the first respondent to waive the interest of Rs.4,61,538/- in its entirety.
For Petitioner : Mr.N.Muthukumar
For Respondents: Mrs.Hema Muralikrishnan, SSC O R D E R
It is submitted by the learned counsel for the petitioner that pending the writ petition, the petitioner had expired and that inspite of their earnest efforts, they are unable to trace the legal heirs of the petitioner. Under these circumstances, it would not be appropriate to keep the writ petition pending
indefinitely. Hence, the writ petition stands dismissed as abated, with liberty to the legal heirs to file an application seeking for review of the order at the earliest. Consequently, connected miscellaneous petition is closed. No costs. hvk
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
1. The Chief Commissioner of Income Tax,
Chennai-IV,
121, Nungambakkam High Road,
Chennai - 600034.
2. The Income Tax Officer,
Business Ward-IX (1),
Kannammai Building,
611, Anna Salai, Chennai - 600006.
3. The Tax Recovery Officer-XXII,
Business Range-IX,
Kannammai Building,
611, Anna Salai, Chennai - 600006.
+1cc to Mrs.Hema Muralikrishnan, Advocate, SR.No.48819
+1cc to M/s.Mallika Srinivasan, Advocate, SR.No.48849
W.P.21719of 2007
Kak(22/07/2019)
Narayana Prasad Gupta
The Chief Commissioner of Income Tax
The Income Tax Officer
The Tax Recovery Officer-XXII
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
