IN HIGH COURT OF JUDICATURE AT MADRAS DATED 17.07.2017 CORAM Hon'ble Mr.Justice T.S.Sivagnanam W.P.Nos.31200 & 31201 of 2004 High Energy Batteries (India) Ltd., Esvin House, Perungudi, Chennai-600 096 Rep.by its Executive Director S.Sridharan. .. Petitioner in both W.Ps Vs Deputy Commissioner of Income -Tax, Company Circle II (2), Chennai-34. ...Respondent in both W.Ps. Prayer in W.P.No.31200 of 2004 : Writ Petition filed under Article 226 of Constitution of India for issuance of Writ of Certiorari, to call for records in HX/1001/1996- 97, dated 20.10.2004 as amended by order in HX/1001/1996-97, dated 21.10.2004. Prayer in W.P.No.31201 of 2004 : Writ Petition filed under Article 226 of Constitution of India for issuance of Writ of Mandamus, forbearing Respondent from making reassessment in respect of Assessment year 1996-97 pursuant to Notice under Section 148 of Income Tax Act in PAN.HX 1001/96-97 dated 07.03.2003. For Petitioner : M/s.Susmaharini http://www.judis.nic.in 2 For Respondent : M/s.Hema Murali Krishnan Senior Standing Counsel COMMON ORDER Heard M/s. Susmaharini, learned counsel appearing for petitioner and M/s.Hema Murali Krishnan, learned Senior Standing Counsel for respondent. 2. petitioner in these Writ Petitions, seeks two reliefs, viz., i) To quash notice issued under Section 148 of Income Tax Act, 1961, for assessment year 1996-97, dated 20.10.2004 and ii) To forbear respondent from proceeding with reassessment proceedings in said order. 3. When Writ Petitions were admitted on 28.10.2004, interim order was granted, stating that assessment proceedings, which were kept in abeyance may go on, however, assessment shall not be given effect to, until further orders passed by Court, and said interim order was made absolute on 14.03.2009. During pendency of Writ Petitions, assessment has been completed, and order, dated 04.11.2004, has been passed by Assessing Officer, which is favourable to assessee, however, in penultimate para of order, Assessing Officer, in http://www.judis.nic.in 3 obedience to direction issued by Court, has stated that order passed by him will not given effect to, until further orders. 4. In light of subsequent development, and Assessing Officer, having held vide his order, dated 04.11.2004, that on examination of facts, no sustainable additions could be made to income of assessee and loss determined as per order, dated 10.01.2003, giving effect to ITAT's Order is restored, and tax thereon is Nil, these Writ Petitions are disposed of, with direction to Assessing Officer to give effect to his order, dated 04.11.2004. No costs. 17.07.2017 Index : Yes/No sd/klt To Deputy Commissioner of Income -Tax, Company Circle II(2), Chennai-34. T.S.Sivagnanam. J., sd/klt http://www.judis.nic.in 4 W.P.Nos.31200 & 31201 of 2004 17.07.2017 http://www.judis.nic.in High Energy Batteries (India) Ltd. v. Deputy Commissioner of Income-tax, Company Circle II (2), Chennai