Butturu Yeddalaiah v. Deputy Director of Income-tax (Investigation) Unit I-(3), Chennai / Director General of Income-tax (Investigation), Chennai
[Citation -2020-LL-0313-141]
| Citation | 2020-LL-0313-141 |
|---|---|
| Appellant Name | Butturu Yeddalaiah |
| Respondent Name | Deputy Director of Income-tax (Investigation) Unit I-(3), Chennai / Director General of Income-tax (Investigation), Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 13/03/2020 |
| Judgment | View Judgment |
| Bot Summary: | 36840 of 2004 and W.P.M.P.Nos. Respondents Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Declaration declaring that all the statements to which the petitioner's signatures have been obtained and recorded either at the petitioner's place, Vinjamur Village, Nellore District on 14.10.2004 or which have been recorded at Chennai on 05.11.2004 are non-est in law and cannot be used in any proceeding under the Income-tax Act. 36840 of 2004 ORDER This writ petition has been filed for issuance of a Writ of Declaration declaring that all the statements to which the petitioner's signatures have been obtained and recorded either at the petitioner's place, Vinjamur Village, Nellore District on 14.10.2004 or which have been recorded at Chennai on 05.11.2004 are non-est in law and cannot be used in any proceeding under the Income-tax Act. 2.When this writ petition was taken up, the learned counsel on either side have submitted that since the assessing authority had subsequently passed assessment orders, nothing survives in this writ petition for any further adjudication. 3.Recording the above, the writ petition is dismissed as infructuous. The connected miscellaneous petitions are also dismissed. |