Madras High Court
Tamil Nadu Fly Ash Bricks And Block'S vs Principal Commissioner Of Income Tax on 13 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P. No.5683 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.5683 of 2024
and
W.M.P.No.7643 of 2024
Tamil Nadu Fly Ash Bricks and Block's
Manufactures Association,
Having their Head Office at
No.1, B-4, Village Road, Balaji Nagar Extn,
Puzhuthivakkam, Chennai 600 091. …Petitioner
Vs.
1. Principal Commissioner of Income Tax-1
Office of the Income Tax Building,
Nungambakkam High Road,
Chennai 600 034.
2. Mrs.K.Hemalatha (deleted)
The Income Tax Officer,
Office of the Income Tax Building,
Non Corporate Ward 7(3),
Nungambakkam High Road, Chennai 600 034.
(Cause Title amended as per order dated 06.03.2024 in W.P.No.5683 of
2024 by SKRJ)
3. Income Tax Officer (Hqrs)
Office of the Principal Commissioner of Income Tax-3,
Nungambakkam High Road,
Chennai 600 034.
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W.P. No.5683 of 2024
4. Income Tax Officer,
Non Corporate Ward-19(6),
Income Tax Buildings,
Nungambakkam High Road,
Chennai 600 034.
5. Income Tax Officer
Non-Corporate Ward-12(1)
Income Tax Buildings,
Nungambakkam High Road,
Chennai 600 034.
6. M/s.Tamil Nadu Flyash and Blocks
Manufactures Association,
AD.61, New No.3, 3rd Street,
Anna Nagar, Chennai 600 040.
(R6- Impleaded as per order dated 27.08.2024 in W.M.P.No.7645/2024 in
W.P.No.5683/2024 by KRJ)
…Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Mandamus, directing the respondents 1 to 5 herein
to consider the representation of the petitioner-association dated 17.11.2023
and direct the respondents to reactivate the PAN:AACAT9130H of the
petitioner-association and passorders in accordance with the provisions of
the Income Tax Act, 1961 and Rules made there under.
For Petitioner : Mr.Rathina Asohan
For R1 and R2 : Mr.D.Prabhu Mukunth Arunkumar
Standing Counsel
For R3 and R4 : Mrs.S.Premalatha
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W.P. No.5683 of 2024
Junior Standing Counsel
For R5 : Dr.B.Ramasamy
Senior Standing Counsel
For R6 : Mr.S.Sivashanmugam
ORDER
The writ petition has been filed to direct the respondents 1 to 5 to consider the representation of the petitioner-association dated 17.11.2023 and direct the respondents to reactivate the PAN:AACAT9130H of the petitioner-association and pass orders in accordance with the provisions of the Income Tax Act, 1961.
2. It is submitted by the learned counsel for the petitioner that in view of the letter dated 14.06.2024 issued by the Chief Commissioner of Income tax, the prayer sought for in this Writ Petition does not survive. The learned counsel for the petitioner has made an endorsement to that effect and it is extracted hereunder:
"In view of the letter dated 14.06.2024 issued by Chief Commissioner of Income Tax, the order can be passed in accordance to the said letter. Nothing survives in this Writ Petition."
3. In view of the above submission made by the learned counsel for 3/6 https://www.mhc.tn.gov.in/judis W.P. No.5683 of 2024 the petitioner, the writ petition is closed. No costs. Consequently, the connected Miscellaneous Petition is closed.
13.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No spp 4/6 https://www.mhc.tn.gov.in/judis W.P. No.5683 of 2024 To:
1. Principal Commissioner of Income Tax-1 Office of the Income Tax Building, Nungambakkam High Road, Chennai 600 034.
2. Income Tax Officer (Hqrs) Office of the Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai 600 034.
3. Income Tax Officer, Non Corporate Ward-19(6), Income Tax Buildings, Nungambakkam High Road, Chennai 600 034.
4. Income Tax Officer Non-Corporate Ward-12(1) Income Tax Buildings, Nungambakkam High Road, Chennai 600 034.
5. M/s.Tamil Nadu Flyash and Blocks Manufactures Association, AD.61, New No.3, 3rd Street, Anna Nagar, Chennai 600 040.5/6
https://www.mhc.tn.gov.in/judis W.P. No.5683 of 2024 MOHAMMED SHAFFIQ, J.
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