Mariasanjeevee Anthoniswamy v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.03.2023 CORAM :

The HONOURABLE DR.JUSTICE ANITA SUMANTH W.M.P.Nos.6182 & 6183 of 2023 Mariasanjeevee Anthoniswamy .. Petitioner vs 1.Assistant Commissioner of Income Tax, Central Circle 2, CBE, 63, Race Course Road, Coimbatore - 641 018.

2.Principal Commissioner of Income Tax - 2, 121, MG Road, Nungambakkam, Chennai - 600 034.

.. Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the petitioner on the file of 1st respondent to quash the impugned order dated 21.03.2022 passed U/s. 147 of the Income tax act 1961 bearing DIN and Order No.ITBA/ AST/ S/ 147/ 2021-22/ 1041159141 (1) for assessment year 2013-14.

For Petitioner :

Mr.M.Velmurugan

ORDER

This writ petition is mis-conceived and is dismissed in limine seeing as the impugned order of assessment which is challenged has been passed in March 2022 and the petitioner has also 1/3

approached the appellate authority by way of statutory appeal on 19.04.2022. No costs. Consequently, connected miscellaneous petitions are dismissed.

06.03.2023 Index:Yes/No ssm To 1.Assistant Commissioner of Income Tax, Central Circle 2, CBE, 63, Race Course Road, Coimbatore - 641 018.

2.Principal Commissioner of Income Tax - 2, 121, MG Road, Nungambakkam, Chennai - 600 034.

2/3

DR. ANITA SUMANTH,J.

ssm 06.03.2023 3/3