P.elango v. The Assistant Commissioner Of Income Tax

W.P.No.9991 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 27.03.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.9991 of 2025 P.Elango Vs. ... Petitioner 1.The Assistant Commissioner of Income Tax, Non-Corporate Circle 1, 63, Race Course Road, Coimbatore 641 018 2.The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 2[nd] Floor, E-Ramp, JN Stadium, New Delhi 110 003 ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondents to secure the presence of the witnesses Mr.Shamshudheen and Mr.Duraisamy Dhanapal for assessment proceedings in PAN for the assessment year 2007-2008 in pursuant to the notice dated 27.02.2025 issued by the respondent and consequently direct the respondents to keep 1/4 W.P.No.9991 of 2025 the assessment proceeding in PAN for the AY 2007-2008 in abeyance till the completion of the cross-examination of the witnesses. For Petitioner : Mr.Saravana Sowmiyan PFor Respondent : Dr.B.Ramaswamy, Senior Standing counsel ORDER This writ petition has been filed to direct the respondents to secure the presence of the witnesses Mr.Shamshudheen and Mr.Duraisamy Dhanapal for assessment proceedings in PAN for the assessment year 2007-2008 in pursuant to the notice dated 27.02.2025 issued by the respondent and consequently direct the respondents to keep the assessment proceeding in PAN for the AY 2007-2008 in abeyance till the completion of the cross-examination of the witnesses. 2. Today, the learned counsel for the petitioner would submit that in this case, the assessment order has been passed by the respondent on 26.03.2025 and hence, the prayer in this writ petition has become infructuous. 2/4 3. Recording the above submissions, this writ petition is dismissed as infructuous. No cost. Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Nonsa 27.03.2025 To 1.The Assistant Commissioner of Income Tax, Non-Corporate Circle 1, 63, Race Course Road, Coimbatore 641 018 2.The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 2[nd] Floor, E-Ramp, JN Stadium, New Delhi 110 003 3/4 4/4 https://www.mhc.tn.gov.in/judis KRISHNAN RAMASAMY.J., nsa W.P.No.9991 of 2025 27.03.2025