Madras High Court
WP/15374/2025 of Groupon Shared Services Private Limited Vs Assessment Unit on 14 October 2026
WP No. 15374 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 15374 of 2025
CNR:{HCMA010969182025}
AND
WMP NO. 17387 OF 2025
Groupon Shared Services Private Limited, Represented by its Authroized Representative Gopalan Global Axis (SEZ), Block AB G, 3rd Floor, Opp Whitefield S.O.
Ramagondanahalli, Bangalore 650 066.
..Petitioner(s)
Vs
1. Assessment Unit,
Income Tax Department,
Ministry of Finance, Delhi.
2. The Deputy Commissioner of Income Tax, Corporate Circle 1(1), No.121, Nungambakkam High Road Chennai-600 034.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for the records of the case and quash the impugned order passed under Section 270A of the Income Tax Act, 1961 dated 28.03.2025 in DIN ITBA/PNL/F/270A/2024- 25/1075217122(1) for the Assessment Year 2020-21 in PAN AAGCG0518G.
( Uploaded on: 21/10/2026 11:47:25 am )
WP No. 15374 of 2025
For Petitioner(s):
Mr.R.Venkatanarayanan
For M/s.Subbaraya Aiyar Padmanabhan And
Ramamani
For Respondent(s):
Mr.B.Ramanakumar
Senior Standing Counsel
Citations and Judicial Treatment
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Order
When the matter is taken up for hearing today, learned counsel for the petitioner as well as the learned Senior Standing Counsel appearing for the respondents would submit that in view of the order passed by the 2nd respondent in F.No.AAGCG0518G/CC1(1)/OGE/2025-26 dated 31.07.2026, the prayer sought for in this writ petition has become infructuous and hence, nothing survives in the present writ petition.
2. Recording the submissions made by learned counsel for the petitioner as well as the learned Senior Standing Counsel appearing for the respondents, this writ petition is dismissed as infructous. No costs. Consequently, connected miscellaneous petition is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
( Uploaded on: 21/10/2026 11:47:25 am )
WP No. 15374 of 2025
To
1. Assessment Unit, Income Tax Department, Ministry of Finance, Delhi.
2. The Deputy Commissioner of Income Tax, Corporate Circle 1(1), No.121, Nungambakkam High Road, Chennai-600 034.
( Uploaded on: 21/10/2026 11:47:25 am )
WP No. 15374 of 2025
KRISHNAN RAMASAMY J. rst WP No. 15374 of 2025 AND WMP NO. 17387 OF 2025 14-10-2026
( Uploaded on: 21/10/2026 11:47:25 am )