Petitioner sought to quash an Income Tax order under Article 226. The Court noted the respondent had dropped proceedings via Section 148A(d) order. The writ petition was dismissed as infructuous, and connected miscellaneous petitions were closed.
The writ petition is dismissed as infructuous; connected writ miscellaneous petitions are closed.
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.
W.P.No.6238 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.08.2023
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.6238 of 2022 and
W.M.P.Nos.6301 and 6303 of 2022
Dominic Vibu
... Petitioner
Vs
Non Corporate Ward 6(1), Income Tax Office – BSNL Tower, No.16, Greams Road,
Chennai – 600 006.
2.The Joint/Additional Commissioner of Income Tax, Non Corporate Range – 4, 121 M.G.Road, Nungambakkam, Chennai – 000 034. ... Respondents
Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records in DIN and Notice No:ITBA/AST/S/148/2021-22/1032367543(1) dated 12.04.2021 on the file of the 1st respondent relating to the Assessment Year 2017-2018 and quash the same.
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W.P.No.6238 of 2022
For Petitioner : Ms.S.Sree Lakshmi Valli For Respondent : Dr.B.Ramaswamy Senior Standing Counsel
ORDER
The learned counsel for the Petitioner submits that nothing further
survives for adjudication in this writ petition, as the respondent himself
has dropped the proceedings vide order dated 28.07.2022 under Section 148A(d) of the Income Tax Act, 1961. The copy of the said order has been filed today by the learned counsel for the petitioner.
infructuous. No costs. Consequently, connected writ miscellaneous petitions are closed.
29.08.2023
Index: Yes/ No Internet : Yes/No Speaking/Non-speaking Order Neutral Citation : Yes/No jas
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W.P.No.6238 of 2022
To
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W.P.No.6238 of 2022
C.SARAVANAN,J.
jas
W.P.No.6238 of 2022 and
W.M.P.Nos.6301 and 6303 of 2022
29.08.2023
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1 issue framed by the court
Whether the writ petition can be dismissed as infructuous after the respondent dropped the proceedings.
2 provisions across 2 enactments
Dominic Vibu
The Income Tax Officer
The Joint/Additional Commissioner of Income Tax
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
