T.k.rajalakshmi v. The Deputy Commissioner Of Income Tax, Non-Corporate Circle-2, Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P. No. 11149 of 2016andW.M.P. No. 9683 of 2016 T.K.Rajalakshmi,W/o.T.K.Kumara Swamy... Petitioner Vs 1. The Deputy Commissioner of Income Tax, Non-corporate Circle-2, Room No.320, Wanaparthy Block, 3[rd] Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034. 2. The Principal Commissioner of Income Tax-I, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034.... Respondents Prayer: Petition filed under Article 226 of the Constitutionof India to issue a Writ of Certiorari, calling for therecords of the 1[st]respondent in PAN: /NCC-2/281B/2015-16, dated 22.2.2016 attaching provisionally thepetitioner's lone residential property situated in No.69/A,Star Glow, Chamiers Road, R.A.Puram, Chennai. For Petitioner : Mr.S.Sivaraman For Respondents: Ms.Hema Muralikrishnan Senior Standing Counsel The petitioner has challenged the impugned order passedby the 1[st] respondent under Section 281B of the Income Tax Act,1961. The validity of the impugned order is dated 22.02.2016,is for a period of six months from the date of the said order. 2. As per the proviso, the order passed under Section281B of the Income Tax Act, 1961, an order issued may beextended for a period not exceeding two years or for a periodof sixty days after the date of order of the Assessment or re-assessment. Since, almost four years have lapsed, theimpugned order has lost its potency/vigour in terms of thehttps://hcservices.ecourts.gov.in/hcservices/proviso to sub-section 2 of Section 281B of the Income Tax Act, 1961. Therefore, nothing survives for adjudication inthis writ petition and no further orders are required to bepassed. 3. Therefore, this Writ Petition is closed. Thepetitioner is given liberty to intimate the final outcome ofthe writ petition and have the order of attachment lifted. Nocosts. Consequently, connected writ miscellaneous petition isclosed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant RegistrararbTo 1. The Deputy Commissioner of Income Tax, Non-corporate Circle-2, Room No.320, Wanaparthy Block, 3[rd] Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034. 2. The Principal Commissioner of Income Tax-I, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034. +1cc to Mr.S.Sivaraman, Advocate, S.R.No.13107.+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.13308. PL(CO)CSR 26.03.2021 W.P. No. 11149 of 2016and W.M.P. No. 9683 of 2016