Petitioner challenged a demand notice for tax arrears for assessment year 2017-2018. The appeal against the assessment was allowed in its favour by the Appellate Commissioner under Section 250 of the Income Tax Act. The writ petition having become infructuous was dismissed with no costs.
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W.P.No.2342 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.09.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.No.2342 of 2022 and
W.M.P.No.2502 of 2022
M/s.Pipefield, Represented by its Partner, A.Sankaralingam, No.11, Gangai Amman Kovil Street, Kodambakkam, Chennai – 600 024.
... Petitioner
Vs.
Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the 2nd Respondent culminating in Notice bearing No. F.No.194/NCW19(4)/Reminder/2021-22 dated 24.01.2022 and quash the same and direct the
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W.P.No.2342 of 2022
2nd Respondent not to enforce the demand for the assessment year 2017-2018 in terms of demand notice dated 26.12.2019, pending disposal of the appeal before the 1st Respondent.
For Petitioner : M/s.L.Maithili For Respondents : Mr.V.Mahalingam Senior Standing Counsel
ORDER
The learned counsel for the Petitioner submits that the Writ Petition
has become infructuous as in the Writ Petition the Petitioner has challenged
the demand notice seeking to recover arrears of tax for the assessment year 2017-2018.
a copy of Order passed under Section 250 of the Income Tax Act, 1961 by
the Appellate Commissioner allowing the Petitioner's appeal dated 30.10.2023.
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W.P.No.2342 of 2022
No cost. Consequently, connected Miscellaneous Petition is closed.
19.09.2024
Index : Yes/No Speaking/Non-speaking Order Neutral Citation :Yes/No rgm
To
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W.P.No.2342 of 2022
C.SARAVANAN, J.
rgm
W.P.No.2342 of 2022
and W.M.P.No.2502 of 2022
19.09.2024
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1 issue framed by the court
Whether the writ petition challenging the demand notice for assessment year 2017-2018 survived after the appellate Commissioner allowed the petitioner's appeal.
1 provisions across 1 enactments
M/s.Pipefield, Represented by its Partner, A.Sankaralingam
The Commissioner of Income Tax (Appeals) - 12
The Income Tax Officer, Non-Corporate Ward 19(4)
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
