Madras High Court
The Tax Recovery Officer – Xxvii vs M/S.Sri Lakshmi Brick Industries on 2 February, 2022
W.A.Nos. 1527, 1528, 1529 & 1530 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.02.2022
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.A. Nos. 1527, 1528, 1529 & 1530 of 2013
and M.P. Nos.1 to 1 and 2 to 2 of 2013
W.A. Nos. 1527 to 1529 of 2013
1.The Tax Recovery Officer – XXVII
Range – XIV
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034
2.The Assistant Commissioner of Income-tax
Circle - XIV
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034 .. Appellants
Versus
1.M/s.Sri Lakshmi Brick Industries
A partnership firm
Rep by its Managing Partner Mr.Elayaraja
H-6, Amabattur Industrial Estate
Ambattur,Chennai - 600 058
2.The Sub-Registrar
Sub-Registrar Office, Konnur
Chennai ..
Respondents
https://www.mhc.tn.gov.in/judis
1/4
W.A.Nos. 1527, 1528, 1529 & 1530 of 2013
W.A. No. 1530 of 2013
1.The Tax Recovery Officer – XXVII
Range – XIV
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034
2.The Assistant Commissioner of Income-tax
Circle - XIV
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034 .. Appellants
Versus
M/s.Sri Lakshmi Brick Industries
A partnership firm
Rep by its Managing Partner Mr.Elayaraja
H-6, Amabattur Industrial Estate
Ambattur,Chennai - 600 058 .. Respondent
Writ Appeals filed under Clause 15 of Letters Patent against the
common order dated 01.02.2013 made in W.P. Nos. 22913 to 22915 and
24101 of 2012.
For Appellants : Mrs. Hema Muralikrishnan (in all cases)
For Respondents : Mr. R. Sivaraman for R1 (in all cases)
COMMON JUDGMENT
[Judgment of the Court was delivered by R.MAHADEVAN,J.]
These writ appeal arise from the common order dated 01.02.2013
passed by the learned single judge in W.P. Nos. 22913 to 22915 and 24101 of
2012, in and by which, the Tax Recovery Officer was directed to pass
https://www.mhc.tn.gov.in/judis
2/4
W.A.Nos. 1527, 1528, 1529 & 1530 of 2013
necessary orders, with respect to release of the property from attachment,
consequent to the proceedings of the Assistant Commissioner of Income Tax,
Circle XIV, accepting the order of the Tribunal
2. When the matters were taken up for consideration, the learned
standing counselfor the appellants and the learned counsel for the first
respondent/assessee, in unison, submitted that after filing of these writ appeals,
by proceedings in TRC No. 185 to 187 PAN: ABJFS6851R dated 19.03.2013,
the Tax Recovery Officer-XXVII, Chennai, has complied with the direction of
the learned Judge passed in the writ petitions, by withdrawing the orders of
attachment of the property with immediate efect. A copy of the said
proceedings has also been produced for perusal of this court.
3.Having regard to the aforesaid submission made by the learned counsel
on either side and upon perusal of the document placed, this court is of the
opinion that nothing survives for adjudication. Hence,all these writ appels are
dismissed as having become infructuous. No costs. Consequently, connected
miscellaneous petitions are closed.
[R.M.D., J.] [M.S.Q., J.]
02.02.2022
Index : Yes/No
dhk
https://www.mhc.tn.gov.in/judis
3/4
W.A.Nos. 1527, 1528, 1529 & 1530 of 2013
R.MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
dhk
To
1. The Sub-Registrar
Sub-Registrar Office, Konnur
Chennai
2. The Tax Recovery Officer – XXVII
Range – XIV
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034
3. The Asistant Commissioner of Income Tax
Range – XIV
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034
W.A.Nos. 1527, 1528,
1529 & 1530 of 2013
02.02.2022
https://www.mhc.tn.gov.in/judis
