Brilliant Educational Trust v. The Joint Director Of Income Tax (Investigation)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED :19.07.2021 CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.33528 of 2016andW.M.P.No.28944 of 2016 Brilliant Educational Trust,Represented by its Chairman cum Managing Trustee,84-A, Ammasai Gounder Street,Vellakinar,Coimbatore – 641 029. ...Petitioner Vs 1.The Joint Director of Income Tax (Investigation) No.63, Race Course Road, Gopalapuram, Coimbatore. No.63, Race Course Road, Gopalapuram, Coimbatore. 2.The Deputy Director of Income Tax (Investigation) Unit – I, No.63, Race Course Road, Gopalapuram, Coimbatore. Unit – I, No.63, Race Course Road, Gopalapuram, Coimbatore. 3.The Branch Manager, Karur Vysya Bank, Ramanathapuram Branch, Coimbatore. ...Respondents PRAYER : Writ Petition filed Under Article226 of theConstitution of India to issue of Writ of Declaration, declaringthe prohibitory order issued by the 2nd respondent under Section132 (3) of the Income Tax Act, 1961 is barred by limitationunder Section 132 (8A) of the Income Tax Act, 1961 andconsequently direct the 3rd respondent to permit the petitionerto operate the Bank Account No.1620140000000060. For Petitioner : Mr.Shivakumar For M/s.K.M.Vijayan and Associates For Respondents: Mr.A.P.Srinivas Senior Standing counsel For Income Tax [For R1 & R2] Mr.A.V.Radhakrishnan [For R3] O R D E R The respective learned counsels appearing on behalf of theparties to the lis on hand jointly made a submission that thecause arose for the purpose of filing of the writ petitionbecame vanished. 2. Thus, no further adjudication needs to be entertained inrespect of the grounds raised in this writ petition andaccordingly, the writ petition stands disposed of asinfructuous. No costs. Consequently, connected miscellaneouspetition is closed. s/d- Assistant Registrar(CS VI) True Copy Sub-Assistant Registrar Kak To1. The Joint Director of Income Tax (Investigation) No.63, Race Course Road, Gopalapuram, Coimbatore.2. The Deputy Director of Income Tax (Investigation) Unit – I, No.63, Race Course Road, Gopalapuram, Coimbatore.3. The Branch Manager, Karur Vysya Bank, Ramanathapuram Branch, Coimbatore. +1 CC to Mr.A.V.Radhakrishnan, Advocate sr 34504.+1 CC to Mr.A.P.Srinivas, advocate sr 34165. SMI(CO)SP(10/08/2021)