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 |
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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. |