IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.02.2022

CORAM

THE HONOURABLE MR. JUSTICE R. MAHADEVAN

AND

THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ

W.A. Nos. 1527, 1528, 1529 & 1530 of 2013

and M.P. Nos.1 to 1 and 2 to 2 of 2013

W.A. Nos. 1527 to 1529 of 2013

1.The Tax Recovery Officer – XXVII

Range – XIV

121, Mahatma Gandhi Road

Nungambakkam, Chennai – 600 034.

2.The Assistant Commissioner of Income-tax

Circle - XIV

121, Mahatma Gandhi Road

Nungambakkam,

Chennai – 600 034. ... Appellants in W.A.NO.1527 to 1529

of 2013/Respondents 1 to 2 in

W.A.No.1527 of 1529 of 2013

Versus

1.M/s.Sri Lakshmi Brick Industries

A partnership firm

Rep by its Managing Partner Mr.Elayaraja

H-6, Amabattur Industrial Estate

Ambattur,Chennai - 600 058. ...1^st Respondent in

W.A.No.1527 to 1529 of 2013/

Petitioner in W.A.No.1527

to 1529 of 2013

2.The Sub-Registrar

Sub-Registrar Office, Konnur

Chennai.

...2^nd Respondent in

W.A.No.1527 to 1529 of

2013/Respondent 3 in

W.A.No.1527 to 1529 of 2013

https://hcservices.ecourts.gov.in/hcservices/

W.A. No. 1530 of 2013

1.The Tax Recovery Officer – XXVII

Range – XIV

121, Mahatma Gandhi Road

Nungambakkam, Chennai – 600 034.

2.The Assistant Commissioner of Income-tax

Circle - XIV

121, Mahatma Gandhi Road

Nungambakkam, Chennai – 600 034. ... Appellants/Respondents

Versus

M/s.Sri Lakshmi Brick Industries

A partnership firm

Rep by its Managing Partner Mr.Elayaraja

H-6, Amabattur Industrial Estate

Ambattur,Chennai - 600 058. ... Respondent/Petitioner

Writ Appeals filed under Clause 15 of Letters Patent against

the common order dated 01.02.2013 made in W.P. Nos. 22913 to

22915 and 24101 of 2012.

W.P Nos.22913 to 22915 of 2012:

These Writ Petitions filed under Article 226 of the

Constitution of India praying to issue a Writ of Certiorarified

Mandamus, calling for the records of the first respondent in

Order TR No.185/2012-13 relating to the assessment year 2006-07,

TR No.187/2012-13 relating to the assessment year 2009-10, TR

No.186/2012-13 relating to the assessment year 2008-09, and

quash the order of attachment of immovable property dated

15.5.2012 and direct the first respondent to lift the order of

attachment of immovable property and intimate the third

respondent herein insofar as it relates to assessment years

2006-07, 2009-10 and 2008-09 are concerned.

W.P.No.24101 of 2012:

This Writ petition filed under Article 226 of the

Constitution of India praying to issue a Writ of Certiorarified

Mandamus, calling for the records of the first respondent in

TRC Nos.185 to 187 relating to the assessment year 2006-07 to

2009-10 and quash the letter dated 22.8.2012 and direct the

https://hcservices.ecourts.gov.in/hcservices/

first respondent to lift the order of attachment of immovable

property in respect of 25 flats is concerned.

For Appellants :Mrs. Hema Muralikrishnan

(in all cases)

For Respondents :Mr. R. Sivaraman for R1

(in all cases)

COMMON JUDGMENT

[Judgment of the Court was delivered by R.MAHADEVAN,J.]

These writ appeal arise from the common order dated

01.02.2013 passed by the learned single judge in W.P. Nos.

22913 to 22915 and 24101 of 2012, in and by which, the Tax

Recovery Officer was directed to pass necessary orders, with

respect to release of the property from attachment, consequent

to the proceedings of the Assistant Commissioner of Income Tax,

Circle XIV, accepting the order of the Tribunal.

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

learned standing counselfor the appellants and the learned

counsel for the first respondent/assessee, in unison, submitted

that after filing of these writ appeals, by proceedings in TRC

No.