M/S.ratna Cafe v. R3 In Wp

W.P.Nos. 4464 and 4518 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.10.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.4464 & 4518 of 2020 and WMP.Nos.5286, 5290, 5291, 5363, 5366 & 5370 of 2020 M/s.Ratna Cafe,255, Triplicane High Road,Chennai-600005Rep. by its Partner:Lokesh Gupta...Petitioner in both WPs Vs. 1.The Principal Chief Commissioner of Income Tax 121, M.G.Road Nungambakkam, Chennai 600 034.2.The Office of the Income Tax Officer Non - Corp Ward, 10 (2) Chennai-600034....R1 and R2 in both WPs3.Vijaya Bank 59 Big Street, Triplicane Chennai-600 005 Rep. by its Branch Manager....R3 in WP.No.4464 of 20204.HDFC Bank, No.2, P.S.Sivasamy salai, Mylapore Branch, Mylapore Chennai-04...R3 in WP.No.4518 of 20205.Global Estates 1132 P.H. Road, Chennai 60003. Rep. by its Partner.....R4 in both WPs ...R3 in WP.No.4464 of 2020 ...R3 in WP.No.4518 of 2020 W.P.Nos. 4464 and 4518 of 2020 Prayer in W.P.No.4464 of 2020:Writ Petition filed under Article 226 of the Constitution of India, to issue aWrit of certiorarified mandamus calling for the records comprised in the impugned Notice bearing DIN and Letter No. ITBA / COM / F 17/2019 -2020 /1025232406 (1) dated 15/02/2020 issued by respondent No.2 herein and quash the same and consequently forbear the 3rd respondent bank from making any debit from Account No.300 500301000545 belonging to the petitioner pursuant to DIN and Letter No. ITBA/ COM/F/17/2019 -20/1025232406 (1) dated 15/02/2020 issued by the respondent No.2 under Section 226 (3) of the Income Tax Act 1961. Prayer in W.P.No.4518 of 2020:Writ Petition filed under Article 226 of the Constitution of India, to issue aWrit of certiorarified mandamus Calling for the records comprised in the impugned Notice bearing DIN and Letter No.ITBA / COM / F 17/2019 -2020 /1025233602 (1) dated 15/02/2020 issued by respondent No.2 herein and quash the same and consequently forbear the 3rd respondent bank from making any debit from Account No.03232320001575 belonging to the petitioner pursuant to DIN and Letter No.ITBA/ COM/F/17/2019 -20/1025233602 (1) dated 15/02/2020 issued by the respondent No.2 under Section 226 (3) of the Income Tax Act 1961. COMMON ORDER The challenge in these writ petitions are to notices under Section 226(3) of the Income Tax Act, 1961 attaching bank accounts of the petitioner. 2. Para 3 and 4 of the counter states as follows: 3. It is further submitted that a notices u/s. 226 (3) were issued to the following banks attaching the bank account of M/s. Ratna Cate:- Subsequently these notices were withdrawn vide this office letters as detailed below: 4. It is respectfully submitted that a copy of above notices and letters were issued to the assessee vide this office letter No.ITBA/COM/F/17/2019-20/1026117174(1) dated 04.03.2020. hence, the grievance raised by M/s. Ratna Cafe does not survive as on date. 3. In light of the aforesaid, the petitioner does press these writ petitions and recording the same, these writ petitions and connected miscellaneous petitions are closed. No costs. 17.10.2022 Index : Yes/NoSpeaking Order/Non speaking Orderska To 1.The Principal Chief Commissioner of Income Tax 121, M.G.Road Nungambakkam, Chennai 600 034. 121, M.G.Road Nungambakkam, Chennai 600 034. 2.The Office of the Income Tax Officer Non - Corp Ward, 10 (2) Chennai-600034. Chennai-600034. DR.ANITA SUMANTH,J.ska W.P.Nos.4464 & 4518 of 2020 andWMP.Nos.5286, 5290, 5291, 5363, 5366 & 5370 of 2020 17.10.2022