Narayana Prasad Gupta v. The Chief Commissioner Of Income Tax, Chennai-Iv

IN THE HIGH COURT OF JUDICATURE OF MADRAS THE HONOURABLE MR. JUSTICE M.S. RAMESHW.P.No.21719 of 2007andM.P.No.1 of 2007 Narayana Prasad Gupta...PetitionerVs 1. The Chief Commissioner of Income Tax, Chennai-IV, 121, Nungambakkam High Road, Chennai - 600034. 2. The Income Tax Officer, Business Ward-IX (1), Kannammai Building, 611, Anna Salai, Chennai - 600006. 3. The Tax Recovery Officer-XXII, Business Range-IX, Kannammai Building, 611, Anna Salai, Chennai - 600006. ...Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, praying to issue a writ of CertiorarifiedMandamus, to call for the records in proceedings No.C.No.4005(163)/CCIT-IV/2005-6 dated 12.04.2007 of the first respondentquashing the said proceedings and directing the first respondentto waive the interest of Rs.4,61,538/- in its entirety. It is submitted by the learned counsel for the petitionerthat pending the writ petition, the petitioner had expired andthat inspite of their earnest efforts, they are unable to tracethe legal heirs of the petitioner. Under these circumstances, itwould not be appropriate to keep the writ petition pending https://hcservices.ecourts.gov.in/hcservices/ indefinitely. Hence, the writ petition stands dismissed asabated, with liberty to the legal heirs to file an applicationseeking for review of the order at the earliest. Consequently,connected miscellaneous petition is closed. No costs.hvk Sd/-Assistant Registrar //True Copy// Sub Assistant RegistrarTo1. The Chief Commissioner of Income Tax, Chennai-IV, 121, Nungambakkam High Road, Chennai - 600034.2. The Income Tax Officer, Business Ward-IX (1), Kannammai Building, 611, Anna Salai, Chennai - 600006.3. The Tax Recovery Officer-XXII, Business Range-IX, Kannammai Building, 611, Anna Salai, Chennai - 600006. +1cc to Mrs.Hema Muralikrishnan, Advocate, SR.No.48819 +1cc to M/s.Mallika Srinivasan, Advocate, SR.No.48849W.P.21719of 2007Kak(22/07/2019)