M/S.S.R.TRUST, V. The Assistant Commissioner of Income Tax

REV.APLW(MD)/2/2023

AI Insights

The case involves M/s. S.R. Trust and Dr. S. Gurushankar, who filed review petitions against the dismissal of their earlier writ petitions challenging notices issued under Sections 153A/153C of the Income Tax Act, 1961. The original writ petitions were dismissed by a common order dated 12.03.2021. After the dismissal, final orders were passed, and the petitioners obtained interim orders in their favor in subsequent writ petitions, which are still pending. The review petitions were filed in September 2022, well after the final orders were passed. The court referenced a decision from the Andhra Pradesh High Court, which held that challenging a notice after the passing of a final order is not maintainable, leading to the dismissal of the review applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 761674 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 07-02-2023
• Assessment Year: misc
• Other Referred Cases: Vuppalamritha Magnetic Components Ltd., Secunderabad. v. Directorate of Revenue Intelligence (Zonal Unit), Represented by Additional Director General, Chennai
• Laws Referred To: Income Tax Act, 1961, Order XLVII Rule 1 and 2 r/w.Section 114 of CPC
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: M SRICHARAN RANGARAJAN; T SATHYA SELVI
• Keywords: Final orders; Income Tax; Maintainability; Review petition
• Section: 153A; 153C

Judgement Text

"BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Reserved on : 02.01.2023 Pronounced on : 07.02.2023 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN Rev. Application Writ (MD)Nos.2 to 13 of 2023 and WMP(MD)Nos.372, 373, 374, 375, 376, 377, 378, 379, 380, 383, 384, 385 of 2023 in Rev.Aplc Writ (MD)Nos.2 to 6 to 2023 : - M/s.S.R.Trust Rep.by its Managing Trustee, Dr.S.Gurushankar, Trustee, No.1, Melur Road, Lake Area, Madurai – 625 107. ... Petitioner in all cases vs. 1.The Assistant Commissioner of Income Tax, Central Circle – 1, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. 2.The Deputy Commissioner of Income Tax, Central Circle – 1, Income Tax Staff Quarters Campus, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. ... Respondents in all cases 1/5 https://www.mhc.tn.gov.in/judis in Rev.Aplc Writ (MD)Nos.7 to 13 to 2023 : - Dr.S.Gurushankar ... Petitioner in all cases vs. 1.The Assistant Commissioner of Income Tax, Central Circle – 1, Income Tax Valuation Wing, Additional Office Building, Staff Quarters Campus, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. ... Respondent in all cases Common Prayer : Review Petitions filed under Order XLVII Rule 1 and 2 r/w.Section 114 of Cpc, to review the common order dated 12.03.2021 passed by this court in WP(MD)Nos.22213 to 22224 of 2018. in all cases : For Petitioners : Mr.M.Sricharan Rangarajan, Senior Counsel for Ms.T.Sathya Selvi For Respondents : Mr.N.Dilipkumar, Standing counsel COMMON ORDER Heard the learned Senior Counsel for the review applicants and the learned standing counsel for the respondent department. 2/5 https://www.mhc.tn.gov.in/judis 2.The review applicants filed writ petitions assailing notices issued under Section 153 A/153C of the Income Tax Act, 1961. Vide common order dated 12.03.2021, the petitions were dismissed. Seeking review of the same, these petitions have been filed. 3.After the dismissal of the writ petitions, final orders were passed. Questioning the same, the petitioners filed writ petitions and obtained interim orders in their favour. The said writ petitions are still pending. The present petitions were filed only in September 2022. When the final orders have admittedly been passed, the notices issued earlier have merged with them. The notices no longer exist. The Hon'ble Division Bench of the Andhra Pradesh High Court in the decision reported in 2016 SCC OnLine Hyd 366 (Vuppalamritha Magnetic Components Ltd., Secunderabad. v. Directorate of Revenue Intelligence (Zonal Unit), Represented by Additional Director General, Chennai) held that writ petition challenging the notice after passing of final order is not maintainable. The same logic will apply in the present case also. The writ petitions were maintainable originally. But the review applications are not maintainable because of the passing of final orders during the intervening period. A court of law is obliged to take note of subsequent developments. It is in this view of the matter, I decline to consider the 3/5 https://www.mhc.tn.gov.in/judis contentions advanced by the learned Senior Counsel for the petitioners on merits. 4.The review applications are dismissed as not maintainable. No costs. Connected miscellaneous petitions are closed. 07.02.2023 Index : Yes / No Internet : Yes/ No SKM To 1.The Assistant Commissioner of Income Tax, Central Circle – 1, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. 2.The Deputy Commissioner of Income Tax, Central Circle – 1, Income Tax Staff Quarters Campus, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. 4/5 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. SKM Rev. Application Writ (MD)Nos.2 to 13 of 2023 and WMP(MD)Nos.372, 373, 374, 375, 376, 377, 378, 379, 380, 383, 384, 385 of 2023 07.02.2023 5/5 https://www.mhc.tn.gov.in/judis "