Madras High Court
The Assistant Commissioner Of ... vs Preetha Krishna on 8 April, 2022
W.A.No. 395 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.04.2022
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
and
THE HONOURABLE MR.JUSTICE J. SATHYA NARAYANA PRASAD
Writ Appeal No. 395 of 2021
The Assistant Commissioner of Income Tax
(INV) Unit – 4 (3)
Investigation Wing
Room No.110, 1st Floor
New No.46, Old No. 108
Nungambakkam High Road
Chennai – 600 034 .. Appellant
Versus
Preetha Krishna .. Respondent
Writ Appeal filed under Clause 15 of the Letters Patent to set aside the
order dated 07.09.2020 passed in W.P. No. 31383 of 2019.
For Appellant : Mr.A.P.Srinivas
For Respondent : Mr. Nithyaesh and Vaibhav
JUDGMENT
(Judgment of the court was delivered by R. MAHADEVAN, J.)
This writ appeal is filed by the Revenue, questioning the correctness of
the order dated 07.09.2020 passed by the learned Judge in W.P. No. 31383 of
2019.
https://www.mhc.tn.gov.in/judis
W.A.No. 395 of 2021
2.For better understanding, the relief sought in the writ petition filed by
the respondent is quoted below:
“...to issue a writ of Certiorarified Mandamus, calling for the
records and quash the impugned order passed by the appellant vide
F.No.ADIT/U-4(3)/2019-20 dated 18.10.2019 u/s. 230(1A) of the Income
Tax Act, 1961 and consequentially direct the appellant to permit the
respondent to travel abroad as and when required in exercise of his
fundamental right to travel abroad guaranteed under Article 21 of the
Indian Constitution, by permanently removing all travel restrictions
whatsoever, with immediate effect”.
3.It was the grievance of the respondent in the writ petition that the
order passed by the appellant under section 230(1a) of the Act consequent to
the search conducted on 18.10.2019 under section 132, is in complete
violation of the due process of law and the principles of natural justice as
enshrined in the Constitution of India. The respondent further stated that a
mere bald allegation that she has beneficial interest in foreign entities, is
unsubstantiated and bereft of any documentary evidence and based on the
same, she cannot be implicated in the proceedings at a preliminary stage.
Therefore, the restriction imposed insofar as it hinders the travel right of the
respondent, is nothing but violation of fundamental right guaranteed under
Article 21 of the Constitution of India.
4.By order dated 07.09.2020, which is impugned herein, the learned
Judge, after detailed analysis, allowed the writ petition by setting aside the
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W.A.No. 395 of 2021
order dated 18.10.2019. Challenging the same, the appellant / department is
before this court with this writ appeal.
5.However, when the matter was taken up for consideration, the learned
standing counsel produced a copy of the communication dated 29.12.2021 sent
by the appellant to the respondent, wherein, it is stated that notice issued under
Section 10(1) of the Black Money Act, 2015 dated 23.10.2019 by the Assistant
Director of Income Tax (Inv), Unit – 4(3), Chennai is withdrawn, since the
assessment year 2018-19 is erroneously mentioned in the said notice.
Therefore, the learned counsel submitted that the relief sought herein has
become infructuous and hence, nothing survives for adjudication.
6.Recording the above submission and the communication so produced
on the side of the appellant, this writ appeal is dismissed as infructuous. No
costs.
[R.M.D.,J.] [J.S.N.P.,J.]
08.04.2022
msr
Index : Yes/No
Internet: Yes/No
https://www.mhc.tn.gov.in/judis
W.A.No. 395 of 2021
R. MAHADEVAN, J.
and
J. SATHYA NARAYANA PRASAD, J.
msr/rk
To
The Assistant Commissioner of Income Tax
(INV) Unit – 4 (3)
Investigation Wing
Room No.110, 1st Floor
Nungambakkam High Road
Chennai – 600 034
W.A. No. 395 of 2021
08.04.2022
https://www.mhc.tn.gov.in/judis
