Madras High Court
Nepc Agro Foods Ltd vs The Assistant Commissioner Of Income ... on 9 September, 2024
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.No.15369 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.09.2024 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.15369 of 2024 and W.M.P.Nos.16698, 16700 & 21329 of 2024 NEPC Agro Foods Ltd., Rep. by its Director, Mr.Rajkumar S/o. Mr.Ravi Prakash, Aged 59 years, No.1678, Trichy Road, Ramanathapuram, Coimbatore – 641 045. ...Petitioner Vs.
1. The Assistant Commissioner of Income Tax, Corporate Circle – 1, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018.
2. The Principal Commissioner of Income Tax -1, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018.
3. The Tax Recovery Officer -1, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018.
4. M/s. Waterfall Estate Pvt. Ltd., 1/4 https://www.mhc.tn.gov.in/judis W.P.No.15369 of 2024 2nd Floor, Trinity Tower, No.30 (Old No.22) Gopalapuram SO, Chennai – 600 086. ...Respondents Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for records in DIN & Notice No.ITBA/COMF/17/2024-25/1065249010(1) dated 30.05.2024 on the file of the third respondent and to quash the same.
For Petitioner : M/s.B.Arvind Srevatsa Nithyashree Rajagopal For Respondent : Mr. Dr.B.Ramaswamy, Senior Standing Counsel Order The learned counsel appearing for the petitioner submits that by virtue of the order passed by the respondent, Tax Recovery Officer, TR01, Coimbatore, dated 05.09.2024, whereby, the proceedings impugned in this Writ Petition has been revoked, the relief sought for, in this Writ Petition, had become infructuous.
2. In view of above submission, this Writ Petition is dismissed as 2/4 https://www.mhc.tn.gov.in/judis W.P.No.15369 of 2024 having become infructuous. No costs. Consequently, connected W.M.P.Nos.16698 of 2024, viz., Dispense With Petition is concerned, the same is ordered and insofar as W.M.P.No.16700 of 2024, Stay Petition and Amendment Petition in W.M.P.No.21329 of 2024 are concerned, the same are closed.
09.09.2024 sd To
1. The Assistant Commissioner of Income Tax, Corporate Circle – 1, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018.
2. The Principal Commissioner of Income Tax -1, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018.
3. The Tax Recovery Officer -1, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018.
4. M/s. Waterfall Estate Pvt. Ltd., 2nd Floor, Trinity Tower, No.30 (Old No.22) Gopalapuram SO, Chennai – 600 086.
Krishnan Ramasamy,J., 3/4 https://www.mhc.tn.gov.in/judis W.P.No.15369 of 2024 sd W.P.No.15369 of 2024 09.09.2024 4/4 https://www.mhc.tn.gov.in/judis