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Madras High CourtWP/9632/2022disposed of

M/S.I C M C Corporation Ltd v. Additional / Joint/Deputy/ Assistant

2024-10-24Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.10.2024

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.9373 and 9375 of 2022 M/s.ICMC Corporation Ltd., Represented by its Managing Director M.Kannan No.36, Ambattur Industrial Estate, Ambattur, Chennai - 600 058.

...Petitioner

Vs.

1.Additional/Joint/Deputy/Assistant Commisioner of Income Tax/ Income-Tax Officer, National Faceless Assessment Centre, Delhi.

2.The Assistant Commisioner of Income Tax, Corporate Circle (1) Uthamar Gandhi Salai Chennai - 600 034.

...Respondents

Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari to call for the records on the file of the First Respondent and quash the impugned order in PAN:AAACI7030D dated 29.03.2022 in DIN : ITBA/AST/S/147/2021-22/1041984305(1) passed by the First Respondent under Section 147 r.w.s.144 read with Section 144B of the Income Tax Act, 1961 for the assessment year 2017-18 1/4

For Petitioner :

Mr.NV Lakshmi For Respondents :

Mr.B.Ramana Kumar Sr.Standing Counsel

O R D E R

I have considered, the submissions advanced by learned counsel for the petitioner and counsel for the respondent and having perused the records that are available before this Court.

2. It is evident that there is a grave violation of principles of natural justice. Considering the same, the impugned order is set aside and the case is remitted back to pass fresh orders as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of copy of this order.

3. The petitioner shall be allowed to participate in the assessment proceedings through personal hearing.

4. With the above direction, this writ petition stands disposed of. No costs. Connected Miscellaneous Petitions are closed. 24.10.2024 Index:

Yes/No Speaking Order/Non-Speaking Order Yes/No nst 2/4

To:

1.The Additional/Joint/Deputy/Assistant Commisioner of Income Tax/ Income-Tax Officer, National Faceless Assessment Centre, Delhi.

2.The Assistant Commisioner of Income Tax, Corporate Circle (1) Uthamar Gandhi Salai Chennai - 600 034.

3/4

C.SARAVANAN, J.

nst and WMP.Nos.9373 and 9375 of 2022 24.10.2024 4/4