Writ petition challenged a provisional attachment order under the Benami Act. The court was informed that the final adjudication order had since been passed on 26.08.2019, so no grievance survived. The petition was disposed of as infructuous, with liberty to pursue statutory remedies.
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.20142 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.01.2024
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.20142 of 2018 and
W.M.P.No. 23614 of 2018
M/s.Marg Business Park Private Limited, Represented by its Authorized Signatory, Mr.K.S.Gajendra Babu, “Marg Axis”, No.4/318, Old Mahabalipuram Road, Kottivakkam, Chennai – 600 041.
... Petitioner
Vs.
1.The Deputy Commissioner of Income Tax (Benami Prohibition), Initiating Officer, Room No.104, Income Tax Investigation Wing Building, 1st Floor, 108, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.
2.M/s.New Chennai Township Private Limited, Represented by its Director, Mr.G.Ramakrishna Reddy, “Marg Axis”, No.4/318, Old Mahabalipuram Road, Kottivakkam, Chennai – 600 041.
Page 1 of 4
W.P.No.20142 of 2018
Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records of the impugned proceedings dated 23.07.2018 of the 1 st respondent in Order No.45/DCIT (BP)/2018-19 passed under Section 24(4) of The Prohibition of Benami Property Transactions Act, 1988 and quash the same.
For Petitioner : Ms.Christinamary for Mr.V.Athikesavan For R1 : Mrs.M.Sheela Special Public Prosecutor for Income Tax Department For R2 : No appearance
O R D E R
Mrs.M.Sheela, learned Special Public Prosecutor appearing for the
Income Tax Department brought to the notice of this Court that the provisional attachment made under the provision of the Prohibition of Benami Property Transactions Act, 1988 was confirmed and final order after adjudication was passed on 26.08.2019. When final order has already been passed, no grievance exist for the petitioner-company.
remedy in the manner contemplated under the statues and rules in force. As
Page 2 of 4
W.P.No.20142 of 2018
far as the cause in the present writ petition is concerned, it became vanished. Therefore, no further adjudication is required.
Accordingly, the Writ Petition stands disposed of as infructuous. No costs. Consequently, connected miscellaneous petition is closed.
18.01.2024
veda Index : Yes / No Speaking order / Non-Speaking Order Neutral Citation : Yes / No To
1.The Deputy Commissioner of Income Tax (Benami Prohibition), Initiating Officer, Room No.104, Income Tax Investigation Wing Building, 1st Floor, 108, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.
Page 3 of 4
W.P.No.20142 of 2018
S.M.SUBRAMANIAM, J.
veda
W.P.No.20142 of 2018
18.01.2024 (2/2)
Page 4 of 4
1 issue framed by the court
Whether the writ petition challenging the provisional attachment order survives after the final adjudication order confirming attachment was passed during pendency.
2 provisions across 2 enactments
M/s.Marg Business Park Private Limited
The Deputy Commissioner of Income Tax (Benami Prohibition), Initiating Officer, Chennai
M/s.New Chennai Township Private Limited
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
