Chandrasekaran Saravanan Vs The Income Tax officer — Income Tax | Madras HC (2025)

Chandrasekaran Saravanan Vs The Income Tax officer — Income Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Permission to withdraw the writ petition granted; writ petition dismissed as withdrawn; no costs; connected miscellaneous petitions W.M.P.Nos.28501, 28502 and 28503 of 2022 closed.

Issue for consideration

Whether the impugned order u/s 148A(d) of the Income Tax Act, 1961 dated 30.07.2022 and the consequential notice u/s 148 dated 30.07.2022 for Assessment Year 2017-18 were liable to be quashed by way of a Writ of Certiorari under Article 226 of the Constitution of India. (Issue not adjudicated; petition withdrawn as infructuous.)

Ratio / Principle

Recording the submission and endorsement of the learned counsel for the petitioner that the prayer in the writ petition had become infructuous, the Court permitted withdrawal and dismissed the writ petition as withdrawn, with no costs, and closed the connected miscellaneous petitions W.M.P.Nos.28501, 28502 and 28503 of 2022. No finding was made on the validity of the impugned order u/s 148A(d) or the notice u/s 148.

Detailed headnote1 paragraphs

Madras High Court (Mohammed Shaffiq, J.), 09.04.2025 - W.P. No.29207 of 2022: Writ petition under Article 226 of the Constitution of India by Chandrasekaran Saravanan seeking a Writ of Certiorari to quash the order u/s 148A(d) of the Income Tax Act, 1961 dated 30.07.2022 (DIN & Order No.ITBA/COM/F/17/2022-23/1044356006(1)) and the consequential notice u/s 148 dated 30.07.2022 (DIN & Document No.ITBA/AST/M/148_1/202223/1044360740(1)) for Assessment Year 2017-18, issued on the file of the Income Tax Officer, Non Corporate Circle 19(1), Chennai. When the matter was taken up for hearing, learned counsel for the petitioner sought permission to withdraw the petition as the prayer had become infructuous and made an endorsement to that effect. Recording the submission and endorsement, the Court dismissed the writ petition as withdrawn, with no costs, and closed connected W.M.P.Nos.28501, 28502 and 28503 of 2022. No ruling on the merits; the decision carries no precedential value on the validity of reopening orders or notices under Sections 148A(d)/148 of the Income Tax Act, 1961.

W.P. No.29207 of 2022

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.04.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

W.P. No.29207 of 2022

and

W.M.P.Nos.28501, 28502 and 28503 of 2022

Chandrasekaran Saravanan .. Petitioner(s)

Vs.

The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034.

The Principal Commissioner of Income Tax – 3, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. .. Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of

India, praying to issue a Writ of Certiorari, to call for the records of the

Writ Petitioner on the file of the 1^st respondent to quash the impugned

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W.P. No.29207 of 2022

order u/s 148A(d) of the Income Tax Act, 1961 dated 30.07.2022 in DIN & Order No.ITBA/COM/F/17/2022-23/1044356006(1) and

consequential notice issued u/s 148 of the Income Tax Act, 1961, dated 30.07.2022 in DIN & Document No.ITBA/AST/M/148_1/202223/1044360740(1) for the Assessment Year 2017-18.

For Petitioner(s) : Mr.A.S.Sriraman

For Respondents(s) : Mr.V.Mahalingam Senior Standing Counsel assisted by Mrs.S.Premalatha Junior Standing Counsel

ORDER

Today when the matter was taken up for hearing, the learned

Counsel for the petitioner seeks permission of this Court to withdraw the writ petition as the prayer in the writ petition has become infructuous. He has also made an endorsement to that effect.

2. Recording the submission and endorsement made by the learned

counsel for the petitioner, the writ petition stands dismissed as

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W.P. No.29207 of 2022

withdrawn. No Costs. Consequently, connected miscellaneous petitions are closed.

09.04.2025

Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No spp

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W.P. No.29207 of 2022

To:

The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034.

The Principal Commissioner of Income Tax – 3, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034.

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W.P. No.29207 of 2022

MOHAMMED SHAFFIQ, J.

spp

W.P. No.29207 of 2022 and W.M.P.Nos.28501, 28502 and 28503 of 2022

09.04.2025

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