Wpo/803/2024 Of Usha Martin Telematic Limited v. Deputy Commissioner Of Income Tax, Circle 5/1 And Ors

OD- 1 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE.WPO/803/2024 USHA MARTIN TELEMATIC LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5/1 AND ORS. BEFORE THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date: 17[th] September, 2024 Appearance : Mr. Mrunal Parekh, Adv. (VC) Mr. Shourjyo Mukherkee, Adv. Mr. Vishwarup Acharyya, Adv. …for petitioner Mr. Om Narayan Rai, Adv. Mr. Aayush Sharma, Adv. ….for respondents The Court: The present writ petition has been filed, inter alia, calling upon the respondents to take expeditious steps for disposal of the petitioner’s rectification application dated 22[nd] December, 2016 in respect of the assessment year 2014-15. Today, Mr. Rai, learned Advocate representing the respondents by placing before this Court the rectification order dated 13[th] September, 2014 would submit that the petitioner’s application for rectification has been disposed of by allowing MAT credit under Section 115JAA of Rs.2,36,69,439/-. Let a copy of the aforesaid rectification order be taken with the record. Since the petitioner’s main grievance has been met, I am of the view that nothing survives in the present writ petition. Accordingly, the same is disposed of without any order as to costs. (RAJA BASU CHOWDHURY, J.)