Madras High Court
T.K.Rajalakshmi vs The Deputy Commissioner Of Income Tax on 2 March, 2021
Author: C. Saravanan
Bench: C.Saravanan
W.P. No. 11149 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.03.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P. No. 11149 of 2016
and
W.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,
3rd 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 Constitution of India to
issue a Writ of Certiorari, calling for the records of the 1 st respondent in
PAN: ADQPR6875H/NCC-2/281B/2015-16, dated 22.2.2016 attaching
provisionally the petitioner'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
https://www.mhc.tn.gov.in/judis/
1/4
W.P. No. 11149 of 2016
ORDER
The petitioner has challenged the impugned order passed by 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 Section 281B of the Income Tax Act, 1961, an order issued may be extended for a period not exceeding two years or for a period of sixty days after the date of order of the Assessment or re-assessment. Since, almost four years have lapsed, the impugned order has lost its potency/vigour in terms of the proviso to sub-section 2 of Section 281B of the Income Tax Act, 1961. Therefore, nothing survives for adjudication in this writ petition and no further orders are required to be passed.
3. Therefore, this Writ Petition is closed. The petitioner is given liberty to intimate the final outcome of the writ petition and have the https://www.mhc.tn.gov.in/judis/ 2/4 W.P. No. 11149 of 2016 order of attachment lifted. No costs. Consequently, connected writ miscellaneous petition is closed.
02.03.2021 arb Index: Yes/ No Internet : Yes/No To
1. The Deputy Commissioner of Income Tax, Non-corporate Circle-2, Room No.320, Wanaparthy Block, 3rd 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.
https://www.mhc.tn.gov.in/judis/ 3/4 W.P. No. 11149 of 2016 C. SARAVANAN, J.
arb W.P. No. 11149 of 2016 and W.M.P. No. 9683 of 2016 02.03.2021 https://www.mhc.tn.gov.in/judis/ 4/4