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Madras High Court

M/S.Mohan Breweries And Distilleries ... vs The Commissioner Of Income Tax on 13 July, 2021

Author: S.M.Subramaniam

Bench: S.M.Subramaniam

                                                              W.P.Nos.10841 & 10843 of 2013

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 13.07.2021

                                                      CORAM

                               THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

                                           W.P.Nos.10841 & 10843 of 2013
                                                       and
                                            M.P.Nos.1, 1, 2 & 2 of 2013

                     M/s.Mohan Breweries and Distilleries Limited,
                     South Indian Film Chamber of Commerce
                     New Building, Phase I, 3rd Floor,
                     605/606, T.R.Sundaram Avenue,
                     Chennai – 600 006.                                 ..Petitioner in all W.Ps

                                                         vs

                     1.The Commissioner of Income Tax,
                       Chennai – III,
                       124, MG Road, Chennai – 600 034.

                     2.The Commissioner of Income Tax,
                       Central Circle II,
                       108, MG Road, Chennai – 600 034.

                     3.The Assistant Commissioner of IncomeTax,
                       Central Circle – II (1),
                       108, New Building, I Floor,
                       Chennai – 600 034.                            ..Respondents in all W.Ps
                     Prayer in W.P.No.10841 of 2013: Writ Petition filed under Article 226 of
                     the Constitution of India praying to issue a Writ of Certiorarified
                     Mandamus, to call for the records of the petitioner on the file of the 3 rd

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https://www.mhc.tn.gov.in/judis/
                                                                W.P.Nos.10841 & 10843 of 2013

                     respondent and quash the impugned order under Section 144 read with
                     Section 147 in PAN AAACM2415L dated 19.03.2013 and consequently
                     direct the 3rd respondent to drop the reassessment proceedings for the
                     assessment year 2005-06.


                     Prayer in W.P.No.10843 of 2013: Writ Petition filed under Article 226 of
                     the Constitution of India praying to issue a Writ of Certiorarified
                     Mandamus, to call for the records of the petitioner on the file of the 3 rd
                     respondent and quash the impugned order under Section 144 read with
                     Section 147 in PAN AAACM2415L dated 11.03.2013 and consequently
                     direct the 3rd respondent to drop the reassessment proceedings for the
                     assessment year 2006-07.
                                          For Petitioner   : Mr.R.Venkatanarayanan
                                                             For M/s.Subbaraya Aiyar
                                                             [in both W.Ps]

                                          For Respondents : Mr.A.P.Srinivas
                                                            Senior Standing counsel
                                                            [in both W.Ps]

                                                  COMMON ORDER

The learned counsel appearing on behalf of the writ petitioner, through Video-Conferencing, made a submission that the cause arose for the purpose of filing of the writ petitions became vanished. Thus, no further adjudication needs to be entertained in respect of the grounds raised in these writ petitions.

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https://www.mhc.tn.gov.in/judis/ W.P.Nos.10841 & 10843 of 2013

2. Accordingly, both the writ petitions stand disposed of as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.

13.07.2021 Kak Internet:Yes/No Index:Yes/No To

1.The Commissioner of Income Tax, Chennai – III, 124, MG Road, Chennai – 600 034.

2.The Commissioner of Income Tax, Central Circle II, 108, MG Road, Chennai – 600 034.

3.The Assistant Commissioner of Income Tax, Central Circle – II (1), 108, New Building, I Floor, Chennai – 600 034.

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https://www.mhc.tn.gov.in/judis/ W.P.Nos.10841 & 10843 of 2013 S.M.SUBRAMANIAM, J.

Kak W.P.Nos.10841 & 10843 of 2013 13.07.2021 4/4 https://www.mhc.tn.gov.in/judis/