Butturu Yeddalaiah v. Deputy Director Of Income-Tax(Investigation) Unit I-(3)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.03.2020 CORAM THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.36840 of 2004and W.P.M.P.Nos.44212 and 44213 of 2004 Butturu Yeddalaiah ... Petitioner Vs 1.Deputy Director of Income-tax(Investigation) Unit I-(3) 121, Nungambakkam High Road Chennai-600 034. 2.Director General of Income-tax (Investigation) 121, Nungambakkam High Road, Chennai-600 034. ... Respondents Writ Petition filed under Article 226 of the Constitution ofIndia, praying for issuance of a Writ of Declaration declaringthat all the statements to which the petitioner's signatureshave been obtained and recorded either at the petitioner'splace, Vinjamur Village, Nellore District on 14.10.2004 or whichhave been recorded at Chennai on 05.11.2004 are non-est in lawand cannot be used in any proceeding under the Income-tax Act. For Petitioner : Mrs.Mallika Srinivasan For Respondents : Mr.A.N.R.Prathap, Government Advocate (Taxes) This writ petition has been filed for issuance of a Writ ofDeclaration declaring that all the statements to which thepetitioner's signatures have been obtained and recorded eitherat the petitioner's place, Vinjamur Village, Nellore District on14.10.2004 or which have been recorded at Chennai on 05.11.2004are non-est in law and cannot be used in any proceeding underthe Income-tax Act. 2.When this writ petition was taken up, the learned counselon either side have submitted that since the assessing authorityhad subsequently passed assessment orders, nothing survives inthis writ petition for any further adjudication. 3.Recording the above, the writ petition is dismissed asinfructuous. No costs. Consequently, the connected miscellaneouspetitions are also dismissed. //True Copy//KMTo Sd/-Assistant Registrar Sub Assistant Registrar 1.The Deputy Director of Income-tax(Investigation) Unit I-(3) 121, Nungambakkam High Road Chennai-600 034. 2.The Director General of Income-tax (Investigation) 121, Nungambakkam High Road, Chennai-600 034. +1cc to Mr.A.P.Srinivas, Advocate SR.No.22860 +1cc to M/s Mallika Srinivasan,Advocate SR.No.23399. CO/NMadl/28.05.2020 W.P.No.36840 of 2004