M/S. Bengal Tiger Line (India) ... vs The Deputy Commissioner Of Income ...
2022 Latest Caselaw 6759 Mad

                                                                            W.A.Nos.777 & 805 of 2022

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 31.03.2022

                                                     CORAM :

                                   THE HON'BLE MR. JUSTICE R. MAHADEVAN
                                                        AND
                        THE HON'BLE MR. JUSTICE J. SATHYA NARAYANA PRASAD

                                           W.A.Nos.777 & 805 of 2022 &
                                          C.M.P.Nos.5847 & 5429 of 2022

                     M/s. Bengal Tiger Line (India) Private Limited,
                     KGN Tower, 7th Floor, 'A'Wing,
                     No.62, Ethiraj Salai,
                     Egmore, Chennai - 600 105.
                     Represented by its Director,
                     C.Ravi                                     ... Appellant in both the W.As
                                                        Versus

                     1. The Deputy Commissioner of Income Tax,
                        Corporate Circle - 1(1),
                        121, Mahatma Gandhi Road,
                        Nungambakkam, Chennai - 600 034.

                     2. The Assessing Officer/ Income Tax Officer,
                        National Faceless Assessment Centre,
                        Income Tax Department,
                        Ministry of Finance,
                        New Delhi                              .. Respondents in both the W.As

                     Common Prayer : Writ Appeals preferred under Clause 15 of Letters Patent

                     against the order made in W.P.Nos.5597 and 5609 of 2022 respectively

                     dated 16.03.2022.

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


                     Page 1/4
                                                                                W.A.Nos.777 & 805 of 2022

                                  For Appellant       :    Mr.S.P.Chidambaram in both W.As.
                                  For Respondents :        Mrs.Hema Murali Krishnan in both W.As
                                                           Senior Panel Counsel

                                                     COMMON JUDGMENT
                                  (Judgment of the court was delivered by R.MAHADEVAN, J.)


                                  Challenging the notices issued under section 148 of the Income Tax

                     Act relating to the assessment years 2013-14 and 2015-16 and consequential

                     orders passed by the respondent authorities rejecting the objections filed by

                     the appellant for re-opening the assessment, the appellant / assessee

                     preferred WP.Nos.5597 and 5609 of 2022, which were dismissed by the

                     learned Judge, by order dated 16.03.2022. Aggrieved over the same, the

                     appellant has come up with these writ appeals before this court.



                                  2.When the matters were taken up for consideration, the learned

                     counsel for the appellant as well as the learned senior panel counsel

                     appearing for the respondents submitted that after filing these writ appeals,

                     the respondent /             Assessing Officer passed the assessment orders on

                     19.03.2022 and 25.03.2022 in respect of the assessment years in question.

                     Therefore, according to the learned counsel, nothing survives for further

                     adjudication herein.

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


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                                                                              W.A.Nos.777 & 805 of 2022

                                  3.In view of the submissions so made by learned counsel for both

                     sides, these writ appeals are dismissed as having become infructuous. No

                     costs. Consequently, the connected miscellaneous petitions are closed.




                                                                      (R.M.D., J.)  (J.S.N.P., J.)
                                                                            31.03.2022
                     gba/msr

                     Internet : Yes
                     Index : Yes / No

                     To

                     1. The Deputy Commissioner of Income Tax,
                        Corporate Circle - 1(1),
                        121, Mahatma Gandhi Road,
                        Nungambakkam, Chennai - 600 034.

                     2. The Assessing Officer/ Income Tax Officer,
                        National Faceless Assessment Centre,
                        Income Tax Department,
                        Ministry of Finance,
                        New Delhi




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


                     Page 3/4
                                                W.A.Nos.777 & 805 of 2022



                                              R.MAHADEVAN, J.

and J.SATHYA NARAYANA PRASAD, J.

gba/msr

W.A.Nos.777 & 805 of 2022 & W.M.P.Nos.5847 & 5429 of 2022

31.03.2022

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

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