G Square Realtors Private Limited ( v. The Deputy Director Of Income Tax (Inv

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 02.02.2024 CORAM THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.34769,34771,34775 &34776 of 2023 & WMP Nos.34745,34746,34750,34752,34756,34757,34758 & 34759 of2023 G Square Realtors Private Limited (PAN: )Represented by its Authorised Signatory Mrs.SreekalaHaving registered office at Flat No.14, Third Floor,Harrington Apartment No.98,Harrington Road, Chetpet,Chennai 600 003. ... Petitioner in all WPs vs 1.The Deputy Director of Income Tax (INV) Unit 1(3), Second Floor, Income Tax Department New Block 46 N.H.Road, Nungambakkam, Chennai 34. Income Tax Department New Block 46 N.H.Road, Nungambakkam, Chennai 34. 2. The Principal Director of Income Tax (INV) Chennai Circle 1 Chennai 34 ... Respondents 1 and 2 in all WPs 3. The Sub-Registrar, No.21 GST Road, Jaibeem Nagar Guduvancherry Chennai 603 202. ... 3[rd] Respondent in W.P.No.34769 of 2023 4. The Sub-Registrar, https://www.mhc.tn.gov.in/judis W.P.No.34769 of 2024 No.29, South Mada Street, Thiruporur, Chennai-603 110. 5. The Sub-Registrar, No.120, Kancheepuram Main Road, Poonamallee, Chennai-56. 6. The Sub-Registrar, No.2/92, SH 49, Kazura Garden, Neelangarai, Chennai-41. ... 3[rd] Respondent in W.P.No.34771 of 2023 ... 3[rd] Respondent in W.P.No.34775 of 2023 ... 3[rd] Respondent in W.P.No.34776 of 2023 PRAYER in all W.Ps: These WritPetitions filed under Article 226 of the Constitution of India to issue a writ of Certiorari calling for the records of the 1[st] Respondent contained in Impugned proceedings under Section 132(9B) of the Income Tax Act, 1961 vide F.No.Unit-1(3)/GSquare/2023-24 dated 10.07.2023, issued with the approval of the 2[nd] Respondent, quash the same as arbitrary, illegal and in violation of principles of natural justice. In all WPs. For Petitioner : Mr.Salai Varun For Respondents: Mr.A.P.Srinivas, Senior Standing Counsel for R1&R2 Mr.E.Sundaram, Government Advocate for R3 COMMON ORDER W.P.No.34769 of 2024 Learned counsel for the petitioner submits that the term of orders of provisional attachment, which were impugned in these writ petitions, expired after the writ petitions were filed. Therefore, these writ petitions are dismissed as infructuous without any order as to costs. Consequently, the connected miscellaneous petitions are closed. 02.02.2024 Index : Yes / NoInternet: Yes / No Neutral Citation : Yes / Nokal 1.The Deputy Director of Income Tax (INV) Unit 1(3), Second Floor, Income Tax Department New Block 46 N.H.Road, Nungambakkam, Chennai 34. 2. The Principal Director of Income Tax (INV) Chennai Circle 1 Chennai 34 3. The Sub-Registrar, No.21 GST Road, Jaibeem Nagar Guduvancherry Chennai 603 202. 4. The Sub-Registrar, No.29, South Mada Street, Thiruporur, Chennai-603 110. 5. The Sub-Registrar, No.120, Kancheepuram Main Road, Poonamallee, Chennai-56. 6. The Sub-Registrar, No.2/92, SH 49, Kazura Garden, Neelangarai, Chennai-41. SENTHILKUMAR RAMAMOORTHY J. https://www.mhc.tn.gov.in/judis W.P.No.34769 of 2024 kal W.P.Nos.34769,34771,34775 &34776 of 2023 & WMP Nos.34745,34746,34750,34752,34756,34757,34758 & 34759 of 2023 02.02.2024