The High Court of Madras closed a writ petition where counsel submitted that an assessment order dated September 2021 was served without additions, leaving no grievance. The court recorded this and closed the petition without costs.
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W.P. No.16229 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.10.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.16229 of 2021 and W.M.P. Nos.17164, 17166 and 17171 of 2021
Dr.Chellappanpillai Sreekumar
... Petitioner
Vs.
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 of the 2nd Respondent contained in its notice issued under Section 148 of the Income Tax Act, 1961, for PAN: AAVPS7677L, dated 20.03.2020, for Assessment Year 2015-16 and all proceedings in furthereance thereof, including the impugned proceedings passed by the 1st Respondent under Section 147 of the Income Tax Act, 1961, dated 08.07.2021, bearing Letter No: ITBA/AST/F/17/202122/1034063425(1) in PAN: AAVPS7677L dismissing the Petitioner's objections 1/4
W.P. No.16229 of 2021 dated 10.03.2021 to the reopening of income tax assessment for the Assessment Year 2015-16, and to quash the same as arbitrary, unjust and illegal, and to consequently forbear the Respondents from in any manner reassessing the Petitioner's income under Section 147 of the Income Tax Act, 1961 for the Assessment Year 2015-16.
For Petitioner : Ms.Amrita Sathyajith
For Respondents : Mr.V.Mahalingam Senior Standing Counsel
ORDER
The writ petition is filed challenging the notice issued under Section 148 of
the Income Tax Act, 1961, dated 20.03.2020 and the impugned proceedings under Section 147 of the Income Tax Act, 1961, dated 08.07.2021, dismissing the Petitioner's objections dated 10.03.2021 to reopening of income tax assessment for the Assessment Year 2015-16.
2. It is submitted by the learned counsel for the petitioner that subsequent to
the filing of the writ petition, an assessment order dated 28.09.2021 was served on the petitioner on 04.10.2023 wherein no additions were made and therefore they do not have any grievance and thus nothing may survive in the present writ
petition for adjudication.
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W.P. No.16229 of 2021
3. Recording the same, the writ petition stands closed. No costs.
Consequently, connected miscellaneous petitions are closed.
13.10.2023
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No mka/spp
To:
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W.P. No.16229 of 2021
MOHAMMED SHAFFIQ, J.
mka/spp
W.P. No.16229 of 2021 and W.M.P. Nos.17164, 17166 and 17171 of 2021
13.10.2023
4/4
Dr.Chellappanpillai Sreekumar
Additional/Joint/Deputy/Assistant Commisioner of Income-tax/Income-Tax Officer, National Faceless Assessent Centre, Delhi
Deputy Commisioner of Income Tax, Non-Corp. Circle 8(1), Chennai
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
