This bench dismissed multiple writ petitions filed by M/s. Valliammal Soceity against Income-tax officers as infructuous. The petitions were struck down because the relief sought had already been granted in the underlying appeal proceeding.
Writ petitions dismissed as infructuous; connected miscellaneous petitions closed. No costs.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.02.2020
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.12048 of 2012, 13222 of 2011, 18775 & 18776 of 2014 and W.M.P.Nos.1 of 2014, 1 of 2012, 1 of 2011, 1 & 1 of 2014
M/s.Valliammal Soceity, Rep by its Co-Chairman, Sri.P.Ravi, No.3, Veerasamy Street, West Mambalam, Chennai – 600 033 ... Petitioner in W.P.No.12048 of 2012
M/s.Valliammal Soceity, Rep by its Co-Chairman, Sri.T.R.Pachamuthu, No.3, Veerasamy Street, West Mambalam, Chennai – 600 033. ... Petitioner in W.P.No.13222 of 2011 M/s.Valliammal Soceity, Rep by its Secretary, Sri.P.Ravi, No.3, Veerasamy Street, West Mambalam, Chennai – 600 033 ... Petitioner in W.P.Nos.18775 & 18776 of 2014 Vs. 1.The Director General of Income-tax (Investigation), New Income Tax Building, No.46, (Old No.108), Mahatma Gandhi Road, Chennai – 600 034. ... Respondent in W.P.Nos.12048 of 2012 & 13222 of 2011
M/s.Valliammal Soceity, Rep by its Secretary, Sri.P.Ravi, No.3, Veerasamy Street, West Mambalam, Chennai – 600 033 ... Petitioner in W.P.Nos.18775 & 18776 of 2014
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3.The Director General of Income-tax, (Investigation), Tamil Nadu and Puduchery, Investigation Wing, II Floor, No.46, Utthamar Gandhi Salai, Nungambakkam, Chennai – 600 034 ...Respondent in W.P.Nos.18775 & 18776 of 2014
Prayer in W.P.No.12048 of 2012: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, to call for the records in F.No.2097 (2)/10-11 dated 31st January, 2012 on the file of the Respondent and quash the same.
Prayer in W.P.No.13222 of 2011: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, to call for the records in F.No.2097 (2)/2009-10 dated march 29, 2011 on the file of the 1st Respondent and quash the same.
Prayer in W.P.No.18775 of 2014: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, to call for the records in F.No.2097 (15)/2013-14 dated February 26, 2014 relating to Assessment year 2013-14 on the file of the Respondent and quash the same.
Prayer in W.P.No.18776 of 2014: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, to call for the records in F.No.2097 (15)/2013-14 dated February 27, 2014 relating to Assessment years 2007-08 and 2008-09 on the file of the Respondent and quash the same.
For Petitioners : Mr.G.Baskar
(in all W.Ps.) for N.Muthukumar For Respondents : Mr.A.P.Srinivas (in all W.Ps.) Standing Counsel
Both the counsels fairly submitted that nothing survives in these present Writ Petitions. As the petitioner's prayer for granting of relief under Section 11 of the Income Tax Act has been allowed.
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2.Recording the same, these Writ Petitions are dismissed as infructuous. No costs. Consequently, the connected Miscellaneous Petitions are closed.
Sd/Asst.Registrar (CS III )
/true copy/
Sub Asst. Registrar
jas To
1.The Director General of Income-tax (Investigation), New Income Tax Building, No.46, (Old No.108), Mahatma Gandhi Road, Chennai – 600 034. 2.The Assistant Commissioner of Income-tax, Central Circle I (3), No.46 (Old No.108), Mahatma Gandhi Road, Chennai – 600 034. 3.The Director General of Income-tax, (Investigation), Tamil Nadu and Puduchery, Investigation Wing, II Floor, No.46, Utthamar Gandhi Salai, Nungambakkam, Chennai – 600 034 +3 ccs to Mr.N.Muthukumar Advocate sr16492,16491,16490 +1 cc to Mr.A.P.Srinivas Advocate sr16625 W.P.Nos.12048 of 2012, 13222 of 2011, 18775 & 18776 of 2014 and W.M.P.Nos.1 of 2014, 1 of 2012, 1 of 2011, 1 & 1 of 2014 vba(co) aa19/03/2020
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M/s. Valliammal Soceity
Director General of Income-tax (Investigation)
Assistant Commissioner of Income-tax
Director General of Income-tax, Tamil Nadu and Puduchery
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
