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[Cites 3, Cited by 0]

Madras High Court

M/S.Info-Drive Software Limited vs Deputy Commissioner Of Income Tax on 11 December, 2018

Author: K.Ravichandrabaabu

Bench: K.Ravichandrabaabu

                                                           1

                                IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED: 11.12.2018

                                                       CORAM

                                THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU

                                            W.P.No.31444 of 2018
                                                    and
                                       W.M.P.Nos.36638 & 36639 of 2018


                      M/s.Info-Drive Software Limited
                      Represented by its Director
                      Andrew Niranjan Seshiah
                      No.10/44, Thomas Nagar, Little Mount,
                      Saidapet, Chennai – 600 015                              ...Petitioner

                                                          vs.

                      Deputy Commissioner of Income Tax
                      (International Taxation)
                      4th Floor, Tower – I, BSNL Building
                      16 Greams Road, Chennai – 6.                             ... Respondent


                            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 respondent contained in its notice dated 27.01.2017

                      addressed to the petitioner's banker u/s 226(3) of the Income Tax

                      Act, 1961 and to quash the same as illegal, unjust and ultra vires

                      the   Income   Tax   Act,    1961   and to      consequently      direct   the

                      respondent to defreeze the petitioner's Current Bank Account,

                      bearing    No.067302000007777            with   Indian     Overseas      Bank,



http://www.judis.nic.in
                                                                 2

                      Royapuram Branch, Chennai, the petitioner's Fixed Deposit, bearing

                      No.67304511500932        with          Indian   Overseas       Bank,   Royapuram

                      Branch,   Chennai      and       the    petitioner's   Fixed    Deposit,    bearing

                      No.067304511500620 with Indian Overseas Bank, Royapuram

                      Branch, Chennai.



                            For Petitioner         :         Mr.Adithya Reddy

                            For Respondent :                 Mrs.Hema Muralikrishnan
                                                             Standing Counsel


                                                             ORDER

The Writ Petition is filed challenging the order of attachment issued under Section 226(3) of the Income Tax Act, 1961.

2. After the notice, the matter is taken up for further hearing today.

3. It is represented by both sides that respondent by proceedings dated 10.12.2018 lifted the order of attachment, impugned in this writ petition.

4. Recording the above subsequent development, this Writ http://www.judis.nic.in 3 Petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.

11.12.2018 Speaking/Non-speaking order Index: Yes/No Internet:Yes/No sni To Deputy Commissioner of Income Tax (International Taxation) 4th Floor, Tower – I, BSNL Building 16 Greams Road, Chennai – 6.

http://www.judis.nic.in 4 K.RAVICHANDRABAABU,J.

Sni W.P.No.31444 of 2018 11.12.2018 http://www.judis.nic.in