Hdfc Bank Ltd. } v. Income Tax Off I Cer } (International Taxatin)-2(1) } And Ors. }

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 727 OF 2018 HDFC Bank Ltd.}PetitionerversusIncome Tax Offi cer}(International Taxatin)-2(1)}and Ors.}Respondents Mr. J. D. Mistri-Senior Advocate withMr.Madhur Agrawal and Mr. Atul K.Jasani for the petitioner. Mr.P. A. Narayanan for respondent no. 1. Ms. Daksha M. Shah for respondent no. 3. Mr. P. C. Chhotaray for respondent no. 5. CORAM :-S. C. DHARMADHIKARI &B. P. COLABAWALLA, JJ. DATE :- OCTOBER 10, 2018 P.C. :- 1.After the earlier orders were passed and our attention wasinvited to the pendency of a proceeding styled as an appeal beforethe Income Tax Appellate Tribunal, 'C' Bench, Chennai beinginstituted by respondent no. 3-Rohit Kumar Nemichand Piparia,time was sought by Mr. Narayanan to take instructions. 2.On instructions, he states that this Rohit Kumar NemichandPiparia had instituted Income Tax Appeal No. 255 of 2018 concerning assessment year 2008-09 before this appellatetribunal at Chennai. That appeal was directed against an order ofthe first appellate authority, namely, the Commissioner of IncomeTax (Appeals)-16, Chennai dated 23[rd] March, 2017. Now, an orderhas been passed on 28[th] August, 2018 in this appeal by the IncomeTax Appellate Tribunal, Chennai. This appeal has been allowedand both orders impugned therein have been set aside. Thematter is remitted back to the file of the assessing officer. A copyof this order is taken on record and marked as 'X' foridentification. 3.Mr. Narayanan, on further instructions, states that in thelight of this order, all proceedings, which are consequential,including recovery measures, do not survive. The garnisheenotices, a reference to which is made during the course of thearguments by the parties and which also are part of our orderspassed on the petition on the earlier occasions, do not survive,according to the Revenue. Similarly, all proceedings, includingany prosecution launched also do not survive. Thus, since allconsequential measures would not survive any longer, this writpetition need not be kept pending. It is disposed of in the light ofthe above. There would be no order as to costs.