Income Tax Case

W.P. No.5683 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.11.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.5683 of 2024 and W.M.P.No.7643 of 2024 Tamil Nadu Fly Ash Bricks and Block's Manufactures Association, Having their Head Office at No.1, B-4, Village Road, Balaji Nagar Extn, Puzhuthivakkam, Chennai 600 091. …Petitioner Vs. 1. Principal Commissioner of Income Tax-1 Office of the Income Tax Building, Nungambakkam High Road, Chennai 600 034. 2. Mrs.K.Hemalatha (deleted) The Income Tax Officer, Office of the Income Tax Building, Non Corporate Ward 7(3), Nungambakkam High Road, Chennai 600 034. (Cause Title amended as per order dated 06.03.2024 in W.P.No.5683 of 2024 by SKRJ) 3. Income Tax Officer (Hqrs) Office of the Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai 600 034. 1/6 4. Income Tax Officer, Non Corporate Ward-19(6), Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. W.P. No.5683 of 2024 5. Income Tax Officer Non-Corporate Ward-12(1) Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 6. M/s.Tamil Nadu Flyash and Blocks Manufactures Association, AD.61, New No.3, 3rd Street, Anna Nagar, Chennai 600 040. (R6- Impleaded as per order dated 27.08.2024 in W.M.P.No.7645/2024 in W.P.No.5683/2024 by KRJ) …Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents 1 to 5 herein to consider the representation of the petitioner-association dated 17.11.2023 and direct the respondents to reactivate the PAN: of the petitioner-association and passorders in accordance with the provisions of the Income Tax Act, 1961 and Rules made there under. W.P. No.5683 of 2024 Junior Standing Counsel For R5: Dr.B.Ramasamy Senior Standing Counsel For R6: Mr.S.Sivashanmugam O R D E R The writ petition has been filed to direct the respondents 1 to 5 to consider the representation of the petitioner-association dated 17.11.2023 and direct the respondents to reactivate the PAN: of the petitioner-association and pass orders in accordance with the provisions of the Income Tax Act, 1961. 2. It is submitted by the learned counsel for the petitioner that in view of the letter dated 14.06.2024 issued by the Chief Commissioner of Income tax, the prayer sought for in this Writ Petition does not survive. The learned counsel for the petitioner has made an endorsement to that effect and it is extracted hereunder: "In view of the letter dated 14.06.2024 issued by Chief Commissioner of Income Tax, the order can be passed in accordance to the said letter. Nothing survives in this Writ Petition." 3/6 3. In view of the above submission made by the learned counsel for Speaking (or) Non Speaking OrderIndex : Yes/ Nospp 4/6 W.P. No.5683 of 2024 13.11.2024 1. Principal Commissioner of Income Tax-1 Office of the Income Tax Building, Nungambakkam High Road, Chennai 600 034. 2. Income Tax Officer (Hqrs) Office of the Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai 600 034. 3. Income Tax Officer, Non Corporate Ward-19(6), Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 4. Income Tax Officer Non-Corporate Ward-12(1) Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 5. M/s.Tamil Nadu Flyash and Blocks Manufactures Association, AD.61, New No.3, 3rd Street, Anna Nagar, Chennai 600 040. 5/6 W.P. No.5683 of 2024 6/6 https://www.mhc.tn.gov.in/judis W.P. No.5683 of 2024 MOHAMMED SHAFFIQ, J. spp W.P. No.5683 of 2024and W.M.P.No.7643 of 2024 13.11.2024