M/S. Bali Trading Pvt Ltd vs Principal Commissioner Of ...
2022 Latest Caselaw 839 Mad

                                                                         WA No.1472 of 2017

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED : 19.01.2022

                                                    CORAM :

                                  THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                      AND
                         THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ

                                              W.A. No. 1472 of 2017
                                                       and
                                             C.M.P. No. 19541 of 2017

                  M/s. Bali Trading Pvt Ltd,
                  Rep by its Director,
                  Mr.Suchindra Bali,
                  Son of Late Dr.Chaman Bali,
                  No.80, C.P. Ramaswamy Road,
                  Alwarpet,
                  Chennai – 600 018.                                        .. Appellant

                                                     Versus

                  1. Principal Commissioner of Income-tax, Chennai -1,
                     Room No.702, 7th Floor, New Block,
                     121, Mahatma Gandhi Road,
                     Nungambakkam, Chennai – 600 034.

                  2. Income Tax Officer,
                     Corporate Ward – 1 (2),
                     Room No.614, 6th Floor, Wanarpathy Block,
                     121, Mahatma Gandhi Road,
                     Nungambakkam, Chennai – 600 034.                    .. Respondents


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https://www.mhc.tn.gov.in/judis
                                                                                  WA No.1472 of 2017

                            Writ Appeal filed under Clause 15 of Letters Patent Act against the

                  order passed in W.P. No.10599 of 2017 dated 04.09.2017 by this Court.

                                  For Appellant     : Mr.G.Baskar

                                  For Respondents : Mrs.Hema Muralikrishna
                                                    Senior Standing Counsel


                                                  JUDGMENT

(Judgment of the Court was delivered by R. MAHADEVAN, J.)

This Writ Appeal has been filed by the appellant / Assessee

challenging the order passed in W.P. No.10599 of 2017 dated 04.09.2017 by

this Court.

2.When the matter was taken up for consideration, the learned counsel

appearing for the appellant / assessee submitted that during the pendency of

this tax case appeal, the assessee has availed the benefit conferred under the

Direct Tax Vivad Se Vishwas Act, 2020 and filed necessary declarations,

which were accepted and Form 3 / payable towards full and final settlement

of tax arrears, was also issued by the Income tax department, on 23.04.2021.

The learned counsel has also filed a memo dated 22.11.2021 to that effect.

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3.On the other hand, Mrs.Hema Muralikrishna, learned senior standing

counsel appearing for the respondents/ Revenue, upon instructions,

submitted that after scrutinising the necessary declarations submitted, the

Income tax department has issued Form 5 / order for full and final settlement

of tax arrears to the appellant / assessee.

4.In view of the subsequent development, this court is of the opinion

that nothing survives for adjudication in this appeal. Recording the

submission so made by the learned counsel on either side, the writ appeal

stands disposed of. No costs. Consequently, connected miscellaneous

petition is closed.

                                                                     [R.M.D,J.]     [M.S.Q, J.]
                                                                            19.01.2022
                  dhk
                  Internet : Yes
                  Index : Yes / No




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https://www.mhc.tn.gov.in/judis WA No.1472 of 2017

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

dhk

To

1. Principal Commissioner of Income-tax, Chennai -1 Room No.702, 7th Floor, New Block 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034

2. Income Tax Officer Corporate Ward – 1 (2) Room No.614, 6th Floor, Wanarpathy Block 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034

WA. No.1472 of 2017

19.01.2022

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