International Seaport Dredging Private Limited v. Assistant Commissioner Of Income Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.03.2022 CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.No.7719 & 7722 of 2022 and W.M.P.Nos.7732, 7733, 7734 & 7735 of 2022 International Seaport Dredging Private Limited (Formerly known as International Seaport Dredging Limited) Represented by its Authorized Signatory, Mr.Subramanian Kannan .. Petitioner in both W.P's -Vs1.
Assistant Commissioner of Income Tax, Corporate Circle-1(2) Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu-600034.
2.
Principal Commissioner of Income Tax, Chennai-1, Room No.701, VII Floor, Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu-600034.
3.
Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National Faceless Assessment Centre, Delhi.
...
Respondents in both W.P's Prayer in W.P.No.7719 of 2022 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the file of the respondents and quash the impugned notice No.1 dated 31.03.2021 bearing DIN No.ITBA/AST/S/148/2020-21/1032032357(1) under Section 148 of the Act issued by the first respondent, the impugned notice No.2 dated 29.07.2021 bearing DIN No.ITBA/AST/F/143(2)_4/2021-22/1034504911(1) under Section 143
(2) of the Act issued by the first respondent, the impugned order dated 19.03.2022 bearing DIN No.ITBA/AST/F/17/202122/1041052399(1) passed by the third respondent for AY 2015-16, along with all consequential notices.
Prayer in W.P.No.7722 of 2022 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the file of the respondents and quash the impugned notice No.1 dated 31.03.2021 bearing DIN No.ITBA/AST/S/148/2020-21/1031996913(1) under Section 148 of the Act issued by the first respondent, the impugned notice No.2 dated 28.07.2021 bearing DIN No.ITBA/AST/F/143(2)_4/2021-22/1034467948(1) under Section 143
(2) of the Act issued by the first respondent, the impugned order dated 19.03.2022 bearing DIN No.ITBA/AST/F/17/202122/1041052537(1) passed by the third respondent for AY 2016-17, along with all consequential notices.
In Both W.P's For Petitioner : Mr.N.V.Balaji For Respondents : Mr.D.Prabhu Mukunth Arunkumar, Junior Standing Counsel
O R D E R
Learned counsel for the petitioner submits that during the pendency of these Writ Petitions, before it is moved for admission, assessment orders since have been passed, on instructions, the petitioner counsel wants to withdraw these Writ Petitions, of course, with a liberty to workout the remedy as against the assessment orders now passed.
2. With the said liberty, these writ petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar Anu/Kst To 1.
Assistant Commissioner of Income Tax, Corporate Circle-1(2) Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu-600034.
2.
Principal Commissioner of Income Tax, Chennai-1, Room No.701, VII Floor, Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu-600034.
3.
Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National Faceless Assessment Centre, Delhi.
+1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No.21914 W.P.Nos.7719 & 7722 of 2022 GMR(CO) CT 12/04/2022