Ajith Kumar, v. The Principal Commissioner Of Income Tax - 3,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.01.2023

CORAM:

THE HON'BLE MR. JUSTICE M.SUNDAR W.P.No.4903 of 2020 and W.M.P.No.5800 of 2020 Ajith Kumar Son of P.Subramani 28-C-1 & 2, 4th Seaward Road, Valmiki Nagar, Thiruvanmiyur, Chennai - 600 041.

... Petitioner

Versus

The Principal Commissioner of Income Tax - 3, Room No.410, Main Building, IV Floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

... Respondent Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records in ITBA/COM/F/17/201920/1024428802(2) dated 29.01.2020 on the file of the respondent relating to Block Assessment period 01.04.1996 to 17.07.2002 and quash the same. For Petitioner :

Ms.Sree Lakshmi Valli representing Mr.G.Baskar For Respondent :

Mr.Prabhu Mukunth Arunkumar Junior standing counsel (Income Tax) representing Ms.Hema Muralikrishnan Senior standing counsel (Income Tax)

O R D E R

Matter mentioned at half past ten.

2. Ms.Sree Lakshmi Valli, learned counsel representing Mr.G.Baskar, counsel on record for writ petitioner and Mr.Prabhu Mukunth Arunkumar, learned Junior standing counsel (Income Tax) representing Ms.Hema Muralikrishnan, learned Senior standing counsel (Revenue counsel) for the respondent are before this Court.

3. Learned counsel for writ petitioner submits that the writ petitioner assessee has opted for the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) and Rules thereunder.

4. Learned counsel submits that the Form-5 with acknowledgment in this regard has been issued, a copy of the same has been placed before this Court and a scanned reproduction of the same is as follows:

5. Learned counsel has made an endorsement in the case file and a scanned reproduction of the same is as follows:

6. Learned counsel reiterates the aforementioned endorsement in the case file.

7. Owing to the narrative thus far, captioned main Writ Petition and captioned Writ Miscellaneous Petition are disposed of as closed. Though

obvious, it is made clear that this Court is not expressing any view or opinion on the merits of the matter in this order. There shall be no order as to costs. 06.01.2023 Index : Yes/No Speaking Order/Non Speaking Order mk To The Principal Commissioner of Income Tax - 3, Room No.410, Main Building, IV Floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

M.SUNDAR, J.

mk W.P.No.4903 of 2020 and W.M.P.No.5800 of 2020 06.01.2023