M/S.Tamil Nadu State Marketing Corporation Ltd., v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 21.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.8723, 8728, 8732, 8734, 8726, 8729, 8731 and 8733 of 2023 and WMP Nos.8908, 8913, 8915, 8917, 8911, 8912, 8914 and 8916 of 2023 W.P.No.8723 of 2023:

M/s.Tamil Nadu State Marketing Corporation Ltd., 4th Floor, CMDA Tower - II, Gandhi Irwin Bridge Road, Egmore, Chennai - 600 008 represented by its Managing Director, Shri.Dr.L.Subramanian ... Petitioner Vs The Deputy Commissioner of Income Tax, TDS Circle - 3(1), Room No.114, BSNL Building, No.16, Greams road, Chennai - 600 034.

.... Respondent PRAYER: Writ 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 the respondent and quash the impugned proceedings initiated under section 206C (6A)/206C(7) of the Act in DIN & Notice No.ITBA/COM/F/17/2022-23/1050487343(1) dated 07.03.2023 for the assessment year 2016-17 in TAN: CHET07317C.

In all W.Ps.

For Petitioner : Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyar Padmanabhan For Respondents : Dr.B.Ramaswamy Senior Standing Counsel C O M M O N O R D E R Dr.B.Ramaswamy, learned Senior Standing Counsel accepts notice for the respondent and is armed with requisite instructions to defend the matters, even at the stage of admission.

2. However, in view of the endorsement made by the learned counsel on record for the petitioner to the effect that the petitioner will withdraw the Writ Petitions and continue the proceedings before the Assessing Authority, the contentions advanced by both parties are not recorded.

3. This is for the reason that the matter is at large before the authority, since the challenge before me is only a show cause notice for the alleged noncollection of tax at source (TCS) under Section 206C of the Income Tax Act, 1961.

4. Needless to say that the Assessing Authority will ensure that each and every point adduced by the petitioner is dealt with in accordance with law. The petitioner is granted two (2) weeks from today to make their submissions in

response to the show cause notices and upon receipt of the submissions, the petitioner shall be heard in person and orders passed in accordance with law after proper marshalling of facts and appreciation of the legal position involved.

5. In light of the endorsement made, these Writ Petitions are dismissed as withdrawn with liberty as aforesaid. No costs. Connected Miscellaneous Petitions are also dismissed.

21.03.2023 Sl Index : Yes / No Speaking Order / Non Speaking Order To The Deputy Commissioner of Income Tax, TDS Circle - 3(1), Room No.114, BSNL Building, No.16, Greams road, Chennai - 600 034.

Dr.ANITA SUMANTH,J.

Sl W.P.Nos.8723, 8728, 8732, 8734, 8726, 8729, 8731 and 8733 of 2023 and WMP Nos.8908, 8913, 8915, 8917, 8911, 8912, 8914 and 8916 of 2023 21.03.2023