Apparel Marketing And Manufacturing International v. The Principal Chief Commissioner Of Income Tax

WP NO. 4331 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-07-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP NO. 4331 of 2024 AND WMP NO. 4657 OF 2024,WMP NO. 4658 OF 2024 Apparel Marketing And Manufacturing International Rep by proprietor Shrei Ganesh, No. 2 and 3, Jothi Theatre Road, Valipalayam, Tirupur Tamil Nadu-641601 Petitioner(s) Vs The Principal Chief Commissioner Of Income Tax Administrative Block, 63, Race Course Road, Coimbatore, Tamil Nadu- 018. and 3 Others Respondent(s) For Petitioner(s):

Mr.Sai Sudarshan For Mr.K.Thyagarajan For Respondent(s):

Dr.B.Ramaswamy Senior Standing Counsel

ORDER

Today, this matter has been listed under the caption "For Being Mentioned".

2. The learned counsel appearing for the petitioner would submit that due to typographical error, the TDS number was wrongly mentioned at the prayer of the order dated 02.09.2024 as "TDS/1213/26Q/D/100021851548" instead of "TDS/1314/26Q/D/100021851548" and hence, he requests this Court to rectify the same.

3. Accordingly, the prayer of the aforesaid order shall be read as follows: https://www.mhc.tn.gov.in/judis

"Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the 3rd respondent in Impugned Demand Intimation Letter No. TDS/1213/26Q/D/100005900353, TDS/1213/26Q/D/100005900354, TDS/1213/26Q/D/100005900355, TDS/1314/26Q/D/100021851548 dated 03.10.2016 respectively and quash the same as being illegal, void, arbitrary, unconstitutional, without jurisdiction, without authority of law and contrary to the principles of natural justice."

4. With regard to the remaining portion of the order, there is no need for any modification.

5. The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy.

01-07-2025 nsa To

1. The Principal Chief Commissioner Of Income Tax Administrative Block, 63, Race Course Road, Coimbatore, Tamil Nadu018.

2. The Chief Commissioner Of Income Tax(tds) Administrative Block, 63, Race Course Road, Coimbatore, Tamil Nadu-641018

3. The Deputy Commissioner Of Income Tax, Centralized Processing Cell - TDS Aayakar Bhawan, Sector 3, Vaishali, Ghaziabad, U.P.-201010

4. The Income Tax Officer, Tds Ward, No.121, Adams Building, Sixty Feet Road, Tiruppur https://www.mhc.tn.gov.in/judis