Dr.chellappanpillai Sreekumar v. Additional/ Joint/Deputy/Assistant Commisioner Of

W.P. No.16229 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.10.2023 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.16229 of 2021 and W.M.P. Nos.17164, 17166 and 17171 of 2021 Dr.Chellappanpillai Sreekumar ... Petitioner Vs. 1. Additional/ Joint/Deputy/Assistant Commisioner of Income-tax/Income-Tax Officer, National Faceless Assessent Centre, Delhi. National Faceless Assessent Centre, Delhi. 2. Deputy Commisioner of Income Tax, Non-Corp. Circle 8(1), Chennai. Chennai. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records of the 2nd Respondent contained in its notice issued under Section 148 of the Income Tax Act, 1961, for PAN: , dated 20.03.2020, for Assessment Year 2015-16 and all proceedings in furthereance thereof, including the impugned proceedings passed by the 1st Respondent under Section 147 of the Income Tax Act, 1961, dated 08.07.2021, bearing Letter No: ITBA/AST/F/17/2021-22/1034063425(1) in PAN: dismissing the Petitioner's objections 1/4 W.P. No.16229 of 2021 dated 10.03.2021 to the reopening of income tax assessment for the Assessment Year 2015-16, and to quash the same as arbitrary, unjust and illegal, and to consequently forbear the Respondents from in any manner reassessing the Petitioner's income under Section 147 of the Income Tax Act, 1961 for the Assessment Year 2015-16. For Petitioner: Ms.Amrita Sathyajith For Respondents : Mr.V.Mahalingam Senior Standing Counsel ORDER The writ petition is filed challenging the notice issued under Section 148 of the Income Tax Act, 1961, dated 20.03.2020 and the impugned proceedings under Section 147 of the Income Tax Act, 1961, dated 08.07.2021, dismissing the Petitioner's objections dated 10.03.2021 to reopening of income tax assessment for the Assessment Year 2015-16. 2. It is submitted by the learned counsel for the petitioner that subsequent to the filing of the writ petition, an assessment order dated 28.09.2021 was served on the petitioner on 04.10.2023 wherein no additions were made and therefore they do not have any grievance and thus nothing may survive in the present writ petition for adjudication. 2/4 W.P. No.16229 of 2021 3. Recording the same, the writ petition stands closed. No costs. Consequently, connected miscellaneous petitions are closed. 13.10.2023 Speaking (or) Non Speaking OrderIndex:Yes/NoNeutral Citation: Yes/Nomka/spp To: 1. Additional/ Joint/Deputy/Assistant Commisioner of Income-tax/Income-Tax Officer, National Faceless Assessent Centre, Delhi. Income-tax/Income-Tax Officer, National Faceless Assessent Centre, Delhi. 2. Deputy Commisioner of Income Tax, Non-Corp. Circle 8(1), Chennai. Chennai. 3/4 4/4 https://www.mhc.tn.gov.in/judis MOHAMMED SHAFFIQ, J. mka/spp W.P. No.16229 of 2021 andW.M.P. Nos.17164, 17166 and 17171 of 2021 13.10.2023