Arthi Baliga v. Income Tax Officer, Non-Corporate Ward 3(1), Chennai Wanaparthy Block

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.04.2022 CORAM THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.No.7973 of 2022andW.M.P.Nos.7958 & 7961 of 2022 Arthi Baliga ... Petitioner Vs 1.Income Tax Officer, Non-Corporate Ward 3(1), Chennai Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Room No.401, 2[nd] Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003. 3.M/s.Baliga Lighting Company (Since Dissolved) Represented by its erstwhile partner, Mr.Ramesh Baliga, No.63A, CP Ramaswamy Road, Alwarpet, Chennai – 600 018. 4.Deputy Commissioner of Income Tax, Non-Corporate Circle 3(1), Chennai Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondents Prayer : Petition filed under Article 226 of the Constitution ofIndia, praying for issuance of a Writ of Certiorarified Mandamusto call for the records pertaining to the impugned noticeu/s.148dated31/03/2021havingDIN&NoticeNo.ITBA/AST/S/148/2020-21/1032045976(1) for Asst. Year 2017-18issued by the 1st respondent and quash the same as it is againstlaw and direct the 4th respondent to shift the petitioner's shareof taxes, which was paid by the 3rd respondent firm (includingTDS), to the account of the petitioner on the file of the 1strespondent and such shifted tax payments should be considered astax payments made by the petitioner on 31/03/2017. For Petitioner : Mr.K.Ravi For Respondents : Mr.D.Prabhu Mukunth Arunkumar Junior Standing Counsel ORDER It is submitted by the learned counsel for the petitionerthat the writ petition has become infructuous. 2. Recording the said submission, this Writ Petition isdismissed as infructuous. No costs. Consequently, connectedmiscellaneous petitions are closed. Assistant Registrar(CS-V) //True Copy// Sub Assistant Registrar Sgl To 1.Income Tax Officer, Non-Corporate Ward 3(1), Chennai Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Room No.401, 2[nd] Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003. 3.Deputy Commissioner of Income Tax, Non-Corporate Circle 3(1), Chennai Wanaparthy Block, No.121, Mahatma Gandhi Road,Nungambakkam, Chennai – 600 034. +1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No.22504