B.Ravishankar v. National Faceless Assessment Centre

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.08.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.7163 and 7165 of 2022 Mr.B.Ravishankar ... Petitioner Vs.

1. The National Faceless Assessment Centre, Delhi.

2. The Income Tax Officer, Non Corporate Ward - 5, Chennai - 600 034.

... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Prohibition to prohibit the first respondent from proceeding further in pursuance of the show cause notice dated 12.03.2022 in DIN: ITBA/ACD/F/143(3)(SCN)2021-22/1040642049(1) for the assessment year 2015-2016 in PAN:ABHPR6510Q.

For Petitioner : Mr.T.Vasudevan For Respondents : Mr.S.Rajasekar Standing Counsel for Income Tax Page No. 1 of 4

ORDER

It is informed by the learned counsel for the Petitioner that pursuant to the Impugned Show Cause Notice dated 12.03.2022 issued for the purpose of Section 254 read with Section 144B of the Income Tax Act, 1962, assessment has been completed on 30.03.2022 which has been impugned in W.P.No.10305 of 2022.

2. Considering the above position, Writ Petition is closed. However, all the issues arisen out of the proceedings are left open to the garnishee in W.P.No.10305 of 2022.

30.08.2024 Index : Yes/No Speaking/Non-speaking Order rgm Page No. 2 of 4

To

1. The National Faceless Assessment Centre, Delhi.

2. The Income Tax Officer, Non Corporate Ward - 5, Chennai - 600 034.

C.SARAVANAN, J.

Page No. 3 of 4

rgm and W.M.P.Nos.7163 and 7165 of 2022 30.08.2024 Page No. 4 of 4