Wp/31444/2018 Of M/S.info Drive Software Limited v. Deputy Commissioner Of Income Tax
High Court
11 Dec 2018 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Wp/31444/2018 Of M/S.info Drive Software Limited v. Deputy Commissioner Of Income Tax
Date of order
11 Dec 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/31444/2018 Of M/S.info Drive Software Limited v. Deputy Commissioner Of Income Tax, the High Court (2018) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 11.12.2018
M/s.Info-Drive Software LimitedRepresented by its DirectorAndrew Niranjan SeshiahNo.10/44, Thomas Nagar, Little Mount,
Saidapet, Chennai – 600 015 ...Petitioner
Deputy Commissioner of Income Tax(International Taxation)4[th] Floor, Tower – I, BSNL Building16 Greams Road, Chennai – 6. ... Respondent
Writ Petition filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorarified Mandamus to callfor the records of the respondent contained in its notice dated27.01.2017 addressed to the petitioner's banker u/s 226(3) ofthe Income Tax Act, 1961 and to quash the same as illegal,unjust and ultra vires the Income Tax Act, 1961 and toconsequently direct the respondent to defreeze the petitioner'sCurrent Bank Account, bearing No.067302000007777 with IndianOverseas Bank, Royapuram Branch, Chennai, the petitioner's FixedDeposit, bearing No.67304511500932 with Indian Overseas Bank,Royapuram Branch, Chennai and the petitioner's Fixed Deposit,bearing No.067304511500620 with Indian Overseas Bank, RoyapuramBranch, Chennai.
The Writ Petition is filed challenging the order ofattachment issued under Section 226(3) of the Income Tax Act,1961.
2. After the notice, the matter is taken up for furtherhearing today.
https://hcservices.ecourts.gov.in/hcservices/
3. It is represented by both sides that respondent byproceedings dated 10.12.2018 lifted the order of attachment,impugned in this writ petition.
4. Recording the above subsequent development, this WritPetition is dismissed as infructuous. No costs. Consequently,connected miscellaneous petitions are closed.
Sd/-
Assistant Registrar
//True Copy// Sub Assistant RegistrarsniToDeputy Commissioner of Income Tax(International Taxation)4[th] Floor, Tower – I, BSNL Building16 Greams Road, Chennai – 6. +1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No.86018W.P.No.31444 of 2018KJI(CO)rrs 04/01/2019
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