Wp/9725/2023 Of Mr. Narayanaswamy Perumanna v. Income Tax Officer

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16 DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 9725 OF 2023 (TIT) BETWEEN: MR. NARAYANASWAMY PERUMANNA S/O PERUMANNA, AGED ABOUT 72 YEARS, NO 987, HAL 2 STAGE, 12 MAIN, 1 CROSS, INDIRANAGAR BENGALURU - 560008 …PETITIONER (BY SMT. VANAJA M R.,ADVOCATE) AND: 1. INCOME TAX OFFICER WARD (1) (2) (1) BANGALORE KORAMANGALA KHB GAMES VILLAGE BANGALORE – 560095. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX - 2 5 FLOOR, BMTC BUILDING , 6 BLOCK, 80 FEET ROAD, KORMANGALA, BANGALORE - 560095. 3. CENTRAL BOARD OF DIRECT TAXES,NORTH BLOCK, CENTRAL SECRETARIAT NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI , DELHI 110001 REPRESENTED BY THE SECRETARY TAX POLICY AND LEGISLATION DIVISION. (BY SRI.M. DILIP., ADVOCATE) …RESPONDENTS THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER BEARING NO. ITBA/AST/F/148A/2022-23/1051753171(1) DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2016-17 UNDER SECTION CLAUSE (D) SECTION 148A OF THE ACT ISSUED BY THE R-1 (ANNX-C) AND THE NOTICE ISSUED U/S 148 OF THE IT ACT DATED 31.03.2023 FOR THE ASST YEAR 2016-17 UNDER REF NO ITBA/AST/148/2022-23/1051754843 BY R-1 (ANNX-D) OR DIRECTING THE R-1 TO WITHDRAW THE ORDER BEARING NO. ITBA/AST/F/148A/2022-23/1051753171(1) FOR THE ASSESSMENT YEAR 2016-17 ISSUED UNDER CLAUSE (D) SECTION 148A OF THE ACT DATED 31.03.2023 (ANNX-C) AND THE NOTICE ISSUED U/S 148 OF THE IT ACT DATED 31.03.2023 FOR THE ASST YEAR 2016-17 UNDER REF NO ITBA/AST/148/2022-23/1051754843 BY R-1 (ANNX-D). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Smt. M R Vanaja, the learned counsel for the petitioner, submits that as the petitioner has died on 08.11.2023, the petition does not survive for consideration. With this submission being taken on record, the petition stands disposed of as having abated. SD/- JUDGE AN/-