Dismissed
Dhanalakshmi v. the Principal Commissioner of Income Tax
Madras HCWP(MD)/2586/2022
Case brief
from the order text
What is this about?
of 2022 BEFORE THE MADURAI BENCH OF MADRAS…
What the court decided
AI extract
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W.P.(MD) No.2586 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10.04.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.2586 of 2022 and W.M.P.(MD) Nos.2288 and 2291 of 2022
Dhanalakshmi
... Petitioner
/vs./
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the records in notice dated 31.03.2021 issued under section 147 of Income Tax Act by the 3rd respondent to the petitioner (Balakrishnan Dhanalakshmi PAN AASPD2791B) for the Assessment year 2015-16 and quash the same as illegal and arbitrary.
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W.P.(MD) No.2586 of 2022
For Petitioner : Mr.B.Sekar
For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel
ORDER
The learned counsel for the petitioner has made an endorsement that the writ petition may be dismissed as not pressed, as the petitioner has died on 24.11.2023.
2.Recording the same, the Writ Petition stands dismissed as not pressed. Since the writ petition is being disposed of, in the above circumstances, liberty is given to the petitioner's legal heirs to initiate fresh proceedings, if any cause of action survives. No costs. Consequently, connected Miscellaneous Petitions are closed.
Index : Yes / No 10.04.2024 Internet : Yes / No mm
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W.P.(MD) No.2586 of 2022
C.SARAVANAN, J.
mm
W.P.(MD) No.2586 of 2022
10.04.2024
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1 issue framed by the court
Whether a notice under section 147 of the Income Tax Act for AY 2015-16 could be quashed — petition not pressed after petitioner's death.
2 provisions across 2 enactments
Dhanalakshmi (Balakrishnan Dhanalakshmi)
The Principal Commissioner of Income Tax, Madurai
The Joint Commissioner of Income Tax, Non Corporate Range-2, Madurai
The Income Tax Officer, Non Corporate Ward 2(1), Madurai
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court