M/S.pipefield v. The Commissioner Of Income Tax (Appeals) – 12

W.P.No.2342 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.09.2024 CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.No.2342 of 2022andW.M.P.No.2502 of 2022 M/s.Pipefield,Represented by its Partner,A.Sankaralingam,No.11, Gangai Amman Kovil Street,Kodambakkam,Chennai – 600 024. Vs. ... Petitioner 1. The Commissioner of Income Tax (Appeals) – 12, 121, Mahatma Gandhi Road, Room No.226, Nungambakkam, Chennai – 600 034. 2. The Income Tax Officer, Non-Corporate Ward 19(4), Room No.606, 6[th] Floor Annex Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondents Prayer:Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the 2[nd] Respondent culminating in Notice bearing No. F.No.194/NCW-19(4)/Reminder/2021-22 dated 24.01.2022 and quash the same and direct the W.P.No.2342 of 2022 2[nd] Respondent not to enforce the demand for the assessment year 2017-2018 in terms of demand notice dated 26.12.2019, pending disposal of the appeal before the 1[st] Respondent. For Petitioner: M/s.L.Maithili For Respondents : Mr.V.Mahalingam Senior Standing Counsel ORDER The learned counsel for the Petitioner submits that the Writ Petition has become infructuous as in the Writ Petition the Petitioner has challenged the demand notice seeking to recover arrears of tax for the assessment year 2017-2018. 2. The learned counsel for the Petitioner submits that the appeal filed against the Assessment Order has also been appealed before the Appellate Commissioner and disposed of in favour of the Petitioner. 3. The learned Senior Standing Counsel for the Respondents has filed a copy of Order passed under Section 250 of the Income Tax Act, 1961 by the Appellate Commissioner allowing the Petitioner's appeal dated 30.10.2023. https://www.mhc.tn.gov.in/judis W.P.No.2342 of 2022 4. In view of the above, the Writ Petition is dismissed as infructuous. No cost. Consequently, connected Miscellaneous Petition is closed. 19.09.2024 Index : Yes/NoSpeaking/Non-speaking OrderNeutral Citation :Yes/Norgm To 1. The Commissioner of Income Tax (Appeals) – 12, 121, Mahatma Gandhi Road, Room No.226, Nungambakkam, Chennai – 600 034. 2. The Income Tax Officer, Non-Corporate Ward 19(4), Room No.606, 6[th] Floor Annex Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. https://www.mhc.tn.gov.in/judis____________Page No. 4 of 4 C.SARAVANAN, J. rgm W.P.No.2342 of 2022andW.M.P.No.2502 of 2022 19.09.2024