The Commissioner Of Income-I v. The Income Tax Officer, Ward-Ii(1), Tiruchirapalli-620 021

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16.02.2021 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN andW.M.P.(MD)Nos.1 & 2 of 2014 and 1 of 2015 M/s.Nathan & Company,No.281(35), Main Road,Velachery, Chennai 600 042,Rep. by its Managing Partner ... Petitioner 1.The Commissioner of Income-I, No.44, Williams Road, Cantonment, Tiruchirapalli-620 021. Vs 2.The Income Tax Officer, Ward-II(1), Tiruchirapalli-620 021. 3.The Tax Recovery Officer, Range-II, Tiruchirapalli-620 001. ... Respondents PRAYER:Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorari, to call for the records ofthe third respondent in C.No.Aiding Sheet/TRC.No.02-2014-15/TRO/R-II/TRY/2014-15, dated 24.09.2014 and the consequential noticeunder Section 226(3) of the Act, in C.No.226(3)/TRC.No.01-13-14/TRO-1/R-II/TRY/2014-15, dated 30.10.2014 and quash the same. For Petitioner : Mr.R.Venkata Narayanan for Mr.Subbarya Aiyar PadmanabhanFor Respondents: Mr.N.Dilip Kumar ORDER Heard the learned counsel on either side. 2.The learned counsel appearing for the petitioner states thatthe petitioner has challenged the recovery notice and theconsequential garnishee proceedings issued by the thirdrespondent. https://hcservices.ecourts.gov.in/hcservices/ 3.The writ petition was filed way back in the year 2014.During the pendency of the writ petition, the petitioner had paidthe entire tax arrears and as a result, the attachment has alsobeen raised. Hence, nothing survives for further adjudication inthis writ petition. 4.Recording the subsequent development and the submissionsmade by the learned counsel on either side, the Writ Petition isclosed. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CS-) rmi / /2021Sub Assistant Registrar(CS) Note :In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned. TO 1.The Commissioner of Income-I, No.44, Williams Road, Cantonment, Tiruchirapalli-620 021. 2.The Income Tax Officer, Ward-II(1), Tiruchirapalli-620 021. 3.The Tax Recovery Officer, Range-II, Tiruchirapalli-620 001. +1 CC to M/s.N.DILIP KUMAR, Advocate SR-5693[F] dated 17/02/2021 SRK(CO) TR(26.02.2021) 2P 5Chttps://hcservices.ecourts.gov.in/hcservices/ W.P.(MD)No.19673 of 201416.02.2021