M/S.Tebma Shipyards Ltd., v. Assistant Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.02.2020

CORAM

THE HON'BLE MR. JUSTICE C. SARAVANAN W.P. No. 11413 of 2016 and W.M.P. Nos. 9862 & 9863 of 2016 M/s. Tebma Shipyards Ltd., Represented by its Company Secretary Mr. P. R. Kannan, 40, Bazulla Road, II Floor, M.T Rajen's Properties, T.Nagar, Chennai 600 017.

... Petitioner -vsThe Assistant Commissioner of Income Tax, Corporate Circle 3(1), Room No.411, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, quash the impugned proceedings in PAN:AACT1281B/COR. CIR.3(1)/ 2015-16 dated 15.03.2016 along with notice issued by the respondent under Section 148 of the Act dated 23.12.2014. For Petitioner :

Mr. N. V. Balaji For Respondent :

Mrs. Hema Muralikrishnan, Standing Counsel

O R D E R

The learned counsel for the petitioner submits that the interest of the petitioner is to be now represented by Insolvency Resolution Professional appointed by the NCLT. However, there is no representation on behalf of the petitioner company either by the Insolvency Resolution Professional. The said Insolvency Resolution Professional has also not authorized the learned counsel for the petitioner to pursue with the present writ petition.

2. Therefore, the writ petition is closed with liberty to restore the same as and when the petitioner comes out of the https://hcservices.ecourts.gov.in/hcservices/

insolvency proceedings and/or at the instance of the Insolvency Resolution Professional.

3. The writ petition stands closed for the present. No costs. Consequently, connected miscellaneous petitions are also closed.

Sd/- Assistant Registrar(CS-VIII) //True Copy// Sub Assistant Registrar ssi To The Assistant Commissioner of Income Tas, Corporate Circle 3(1), Room No.411, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

+1cc to M/s.Hema Muralikrishnan, Advocate SR.8356 W.P. No. 11413 of 2016 NR(CO) CB(05/03/2020) https://hcservices.ecourts.gov.in/hcservices/