E.V.P.Estates and Properties Development Limited v. The CIT-I(Admin), Chennai / The Assistant Commissioner of Income-tax, Central Circle-IV(2), Chennai / The Tax Recovery Officer, Chennai/The Special Tahsildar (Land Acquisition Unit)
[Citation -2020-LL-0316-58]

Citation 2020-LL-0316-58
Appellant Name E.V.P.Estates and Properties Development Limited
Respondent Name The CIT-I(Admin), Chennai / The Assistant Commissioner of Income-tax, Central Circle-IV(2), Chennai / The Tax Recovery Officer, Chennai/The Special Tahsildar (Land Acquisition Unit)
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 16/03/2020
Assessment Year 2005-06, 2006-07, 2007-08, 2008-09
Judgment View Judgment
Keyword Tags attachment proceedings • tax recovery officer
Bot Summary: Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents to lift the attachment proceedings initiated by the 3rd respondent under Section 226(4) in Form No.I.T.C.P.10 under Rule 31 of the Second Schedule of Income Tax Act, 1961 in respect of the deposit amount of Rs.16,79,59,743/- made by the Special Tahsildar SIPCOT, Sriperumpudur, in favour of the petitioner in L.A.O.P.No. 2 of 2011 on the file of Sub-Court, Kancheepuram to enable the petitioner to pay the returned tax amount payable totally a sum of Rs.10,06,41,779/- for the Assessment Years 2005- 2006 to 2008-2009 of the Assessees viz. 35073 of 2013 Today, when the matter was taken up for hearing, the learned counsel for the petitioner, on instructions, submitted that the prayer made in this writ petition has become infructuous and hence, nothing survives for adjudication. 2.Recording the above submission made by the learned counsel for the petitioner, this writ petition stands dismissed as having become infructuous. Connected miscellaneous petition is closed.


W.P.No. 35073 of 2013 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.03.2020 CORAM HON'BLE MR. JUSTICE R.MAHADEVAN W.P.No. 35073 of 2013 and M.P.No.1 of 2013 E.V.P.Estates and Properties Development Limited, Rep. by its Chairman & Managing Director, E.V.Perumalsamy Reddy, 1015, 'Z' Block, 6th Avenue, Anna Nagar, Chennai 600 040. ...Petitioner Vs 1. Commissioner of Income Tax-I(Admin), No.46, Mahathma Gandhi Road, Nungambakkam, Chennai 600 034. 2. Assistant Commissioner of Income Tax, Central Circle -IV(2), Chennai 600 034. 3. Tax Recovery Officer, Central Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai 600 034. 4. Special Tahsildar (Land Acquisition Unit), 1/4 http://www.judis.nic.in W.P.No. 35073 of 2013 Airport Expansion Scheme, SIPCOT Sriperumpudur, Kancheepuram District. ...Respondents Writ Petition filed under Article 226 of Constitution of India praying for issuance of Writ of Mandamus, directing respondents to lift attachment proceedings initiated by 3rd respondent under Section 226(4) in Form No.I.T.C.P.10 under Rule 31 of Second Schedule of Income Tax Act, 1961 in respect of deposit amount of Rs.16,79,59,743/- (Rupees Sixteen Crores Seventy Nine Lakhs Fifty Nine Thousand Seven Hundred and Forty Three only) made by Special Tahsildar SIPCOT, Sriperumpudur, in favour of petitioner in L.A.O.P.No.2 of 2011 on file of Sub-Court, Kancheepuram to enable petitioner to pay returned tax amount payable totally sum of Rs.10,06,41,779/- (Rupees Ten Crores Six Lakhs Forty One Thousand Seven Hundred and Seventy Nine Only) for Assessment Years 2005- 2006 to 2008-2009 of Assessees viz., (1) petitioner, (2) EVP Housing Chennai Pvt. Ltd. (3) E.V.Perumalsamy Reddy (4) Mrs.P.S.Rajeswari and (5) E.V.P.Santhosa Reddy to respondents. For Petitioner : Mr.M.Vijayakumar For Respondents : Mrs. Hema Muralikrishnan Standing Counsel [R1 & R3] ORDER 2/4 http://www.judis.nic.in W.P.No. 35073 of 2013 Today, when matter was taken up for hearing, learned counsel for petitioner, on instructions, submitted that prayer made in this writ petition has become infructuous and hence, nothing survives for adjudication. 2.Recording above submission made by learned counsel for petitioner, this writ petition stands dismissed as having become infructuous. No costs. Consequently, connected miscellaneous petition is closed. 16.03.2020 Index: Yes/No Internet: Yes/No mp To 1. Commissioner of Income Tax-I(Admin), No.46, Mahathma Gandhi Road, Nungambakkam, Chennai 600 034. 2. Assistant Commissioner of Income Tax, Central Circle -IV(2), Chennai 600 034. R.MAHADEVAN, J. 3/4 http://www.judis.nic.in W.P.No. 35073 of 2013 mp/rk 3. Tax Recovery Officer, Central Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai 600 034. 4. Special Tahsildar (Land Acquisition Unit), Airport Expansion Scheme, SIPCOT Sriperumpudur, Kancheepuram District. W.P.No. 35073 of 2013 and M.P.No.1 of 2013 16.03.2020 4/4 http://www.judis.nic.in E.V.P.Estates and Properties Development Limited v. CIT-I(Admin), Chennai / Assistant Commissioner of Income-tax, Central Circle-IV(2), Chennai / Tax Recovery Officer, Chennai/The Special Tahsildar (Land Acquisition Unit)
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