Aashish Kumar Jain v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.07.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.4688, 4691 and 13574 of 2022 Aashish Kumar Jain ... Petitioner Vs.

1.The Assistant Commissioner of Income Tax Non-Corporate Circle 22(1), (TBM) Chennai, Ramakrishna Street, West Tambaram, Chennai - 600 045.

2.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi.

3.The Principal Commissioner of Income Tax Chennai-1, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

... Respondents Page No. 1 of 4

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the respondents in PAN AJGPJ1965Q and quash the impugned notice in ITBA/AST/S/148/2020-21/1032093429(1) dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961 by the first respondent and the consequential proceedings in ITBA/AST/F/17/2021-22/1039129259(1) dated 27.01.2022 passed by the second respondent, as illegal and without jurisdiction.

For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : Mr.R.S.Balaji Senior Standing Counsel

ORDER

The learned counsel for the petitioner submits that nothing further survives for consideration in this writ petition in the light of the subsequent development as the respondents have issued a notice under Section 148A(b) of the Income Tax Act, 1961, in accordance with the decision of the Hon'ble Supreme Court in Union of India and others Vs Ashish Agarwal, 2022 SCC Online SC 543.

Page No. 2 of 4

2. Recording the above submission of the learned counsel for the petitioner, this Writ Petition is closed. No costs. Connected Writ Miscellaneous Petitions are also closed.

06.07.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To 1.The Assistant Commissioner of Income Tax Non-Corporate Circle 22(1), (TBM) Chennai, Ramakrishna Street, West Tambaram, Chennai - 600 045.

2.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi.

3.The Principal Commissioner of Income Tax Chennai-1, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

Page No. 3 of 4

C.SARAVANAN, J.

arb and W.M.P.Nos.4688, 4691 and 13574 of 2022 06.07.2023 Page No. 4 of 4