The Deputy Commissioner Of Income ... vs Bapalal & Co. Exports
2022 Latest Caselaw 10841 Mad

                                                                                 Writ Appeal No.3659 of 2019




                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED : 22.06.2022

                                                         CORAM :

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

                                              Writ Appeal No.3659 of 2019


                The Deputy Commissioner of Income Tax
                Circle I, 121, Nungambakkam High Road,
                Nungambakkam, Chennai - 600 034.
                                                                                        ...Appellant
                                                                -vs-


                Bapalal & Co. Exports,
                64, Thirumalai Pillai Street,
                T.Nagar, Chennai - 600 017.                                           ...Respondent



                          Writ Appeal filed under Clause 15 of the Letters Patent Act, to set aside
                the order dated 24.09.2007 passed in W.P.No.30254 of 2007.


                                   For Appellant     :     Mr.Hema Muralikrishnan,
                                                           Senior Standing Counsel




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                                                                                           Writ Appeal No.3659 of 2019




                                                      JUDGMENT

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

The appellant / Revenue has come up with this writ appeal against the

order dated 24.09.2007 passed by the learned Judge in W.P.No.30254 of 2007.

2.By the order impugned herein, the said writ petition was allowed in the

following terms:

"5. In view of the above said admitted fact, this Court is of the view that for the same cause of action, which is the subject matter of Writ Appeal No.321 of 2007 before this Court, the second notice dated 27.03.2007 has been issued by the respondent, hence, the same is liable to be quashed and accordingly it is quashed. The writ petition is allowed to the extent mentioned above. No Costs. Consequently, connected M.P.No.1 of 2007 is closed."

3. Today, when the matter was taken up for consideration, the learned

counsel appearing for the appellant submitted that the writ appeal bearing

No.321 of 2007, referred to in the writ petition, had already been allowed, in

favour of the appellant / Revenue, by judgment dated 08.04.2008 and hence,

nothing survives for further adjudication herein.

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Writ Appeal No.3659 of 2019

4. In view of the above submission made by the learned counsel for the

appellant, this writ appeal is dismissed as having become infructuous.

No costs.

                                                                  [R.M.D., J.]    [M.S.Q., J.]
                av                                                        22.06.2022
                Internet : Yes
                Index : Yes / No



                To

The Deputy Commissioner of Income Tax Circle I, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034.

https://www.mhc.tn.gov.in/judis

Writ Appeal No.3659 of 2019

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

av

Writ Appeal No.3659 of 2019

22.06.2022

https://www.mhc.tn.gov.in/judis