M/S.Fls Midth Private Limited v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.01.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.5977 of 2022 M/s.FLSmidth Private Limited, Represented by its Director Shri.Ole Albertsen ... Petitioner Vs.

1.The Deputy Commissioner of Income Tax, Corporate Circle - 2(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Assessing Officer, National Faceless Assessment Centre, New Delhi.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the petitioner on the file of the 1st respondent in PAN : AAACF4997N and quash the Impugned Notice under Section 148 in DIN & Notice No:ITBA/AST/S/148/20202021/1031928344(1) dated 30.03.2021 and the consequential order disposing off objections in DIN & Notice No:ITBA/AST/F/17/2021-2022/1034908914(1) dated 16.08.2021 for the Assessment Year 2014-2015 and quash the same. Page No. 1 of 4

For Petitioner : Mr.S.P.Chidambaram For Respondents : Dr.B.Ramanakumar Senior Standing Counsel

ORDER

Learned counsel for the petitioner appears through video conferencing and has drawn attention to an Assessment Order dated 30.03.2022 passed pursuant to the Impugned Notice dated 30.03.2021 in this Writ Petition.

2. Recording the same, this Writ Petition stands dismissed as infructuous. No costs. Connected Writ Miscellaneous Petition is closed. 24.01.2025 arb Page No. 2 of 4

To 1.The Deputy Commissioner of Income Tax, Corporate Circle - 2(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Assessing Officer, National Faceless Assessment Centre, New Delhi.

Page No. 3 of 4

C.SARAVANAN, J.

arb and W.M.P.No.5977 of 2022 24.01.2025 Page No. 4 of 4