W.P.Nos.10723, 10726, 10729 and 10734 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.Nos.10723, 10726, 10729 and 10734 of 2022 and W.M.P.Nos.10367,10372,10376 and 10382 of 2022 K.P.Construction Represented by its Managing Partner Mrs.J. Shanthi, Wife of Mr.P.Janakar Aged 55 years, No.19/10, F2 Rangarajapuram, 4th Street, Saidapet, Chennai-600 015. Now address changed to: 51/3, Spencer Compound, Dindigul-624 001. ...Petitioner Vs. 1. The Deputy Commissioner of Income Tax, Central Circle-1(4), 3rd Floor, Investigation Building, No.46(Old No.108) Mahatma Gandhi Road Nungambakkam, Chennai- 600 034. 2. The Principal Commissioner of Income Tax (Central-1), Chennai, 3rd Floor, Investigation Building, No.46(Old No.108) Mahatma Gandhi 1/5 https://www.mhc.tn.gov.in/judis W.P.Nos.10723, 10726, 10729 and 10734 of 2022 Road, Nungambakkam, Chennai-600 034. ...Respondents Prayer in all W.P.'s: Writ Petitions filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records in DIN:ITBA/AST/F/17/2021- 22/1041466694(1), DIN:ITBA/AST/F/17/2021-22/1041466562(1), DIN:ITBA/AST/F/17/2021-22/1041466393(1) and DIN:ITBA/AST/F/17/2021-22/1041548692(1) dated 24.03.2022 and 25.03.2022 on the file of the 1st Respondent relating to the A.Y.2013-14, A.Y.2014-15, A.Y.2016-17 and A.Y.2017-18 and quash the same. For Petitioner : Mr.G.Baskar (in both W.P.'s) For Respondents : Mr.A.N.R.Jayaprathap (in both W.P.'s) Junior Standing Counsel COMMON ORDER When these writ petitions are taken up for hearing, the learned Junior Standing Counsel appearing for the respondents submitted that the Respondents Department vide order dated 04.05.2022 has dropped Section 148A(d) proceedings and in view of the dropping of Section 148A(d) proceeding, the relief sought for in these writ petitions have become 2/5 https://www.mhc.tn.gov.in/judis W.P.Nos.10723, 10726, 10729 and 10734 of 2022 infructuous. 2. Recording the submission made by learned Junior Standing Counsel appearing for the respondents, these writ petitions are dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are also closed. 09.06.2025 arr Index : yes/no Neutral Citation : yes/no 3/5 https://www.mhc.tn.gov.in/judis W.P.Nos.10723, 10726, 10729 and 10734 of 2022 To 1. The Deputy Commissioner of Income Tax, Central Circle-1(4), 3rd Floor, Investigation Building, No.46(Old No.108) Mahatma Gandhi Road Nungambakkam, Chennai- 600 034. 2. The Principal Commissioner of Income Tax (Central-1), Chennai, 3rd Floor, Investigation Building, No.46(Old No.108) Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 4/5 https://www.mhc.tn.gov.in/judis W.P.Nos.10723, 10726, 10729 and 10734 of 2022 Krishnan Ramasamy,J., arr W.P.Nos.10723, 10726, 10729 and 10734 of 2022 and W.M.P.Nos.10367,10372,10376 and 10382 of 2022 09.06.2025 5/5 https://www.mhc.tn.gov.in/judis