Vijayan Ranjes v. The National Faceless Assessment Centre

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.09.2024

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5214 & 5217 of 2022 Vijayan Rajes ... Petitioner vs.

1. The National Faceless Assessment Centre, Delhi.

2.The Assistant Commissioner of Income Tax, Circle-2, Salem 636 007. .. Respondents Prayer : Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the respondent dated 29.03.2021 in DIN : ITBA/AST/S/148/2020-21/1031883012(1) issued under Section 148 of the Income Tax Act for the Assessment Year 201516 in PAN : ABMPV1770D and quash the same. For Petitioner : Mr.T.Vasudevan For Respondents : Mr.Dr.B.Ramaswamy Senior Standing Counsel.

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ORDER

In this writ petition, the petitioner has challenged the impugned notice dated 29.03.2021 issued under Section 148 of the Income Tax Act, 1961 for the Assessment year 2015-16 .

2. It is informed by the learned counsel for the petitioner that during the pendency of the present writ petition, the second respondent has also passed the impugned order against which, appeal has been filed by the petitioner before the Appellate Commissioner under Section 246A of the Income Tax Act, 1961 and said to be pending before the Appellate Commissioner.

3. Recording the above submissions of the learned counsel for the petitioner, this writ petition is closed . No costs. Consequently, connected miscellaneous petitions are closed. 26.09.2024 Index : Yes/No 2/4

kkd To

1. The National Faceless Assessment Centre, Delhi.

2.The Assistant Commissioner of Income Tax, Circle-2, Salem 636 007.

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C.SARAVANAN, J.

kkd 26.09.2024 4/4