Idbi Bank Limited v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE : 18.07.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.16874 of 2015 & M.P.Nos.1 & 2 of 2015 IDBI Bank Limited rep. by its Assistant General Manager Mr.T.Thinakaran ... Petitioner Vs

1. The Assistant Commissioner Commercial Tax (CT) Department Royapettah - I Assessment Circle Greenways Road, Chennai 600 028.

2. Surana Industries Ltd., No.29, Whites Road II Floor, Royapettah Chennai 600 014.

... Respondents Prayer: The Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records of the proceedings related to the attachment notices bearing TIN No.33730721370/2014-15 dated 25.02.2015 along with Forum-U dated 25.02.2015, and revised proceedings No.33581002801/2014-15, dated 23.03.2015, along with Forum-U issued by the First Respondent to the petitioner and quash the same.

For Petitioner : Mr.K.Bala Murali for M/s Shivakumar & Suresh For Respondents : Mr.S.Kanmani Annamalai Additional Government Pleader(T) for R1

O R D E R

Heard Mr.K.Bala Murali, learned Counsel appearing for the petitioner and Mr.S.Kanmani Annamalai,learned Additional Government Pleader appearing on behalf of the first respondent and with the consent of learned counsel appearing on either side, this Writ Petition is taken up for final disposal. https://hcservices.ecourts.gov.in/hcservices/

2.The petitioner has filed this Writ Petition for quashing the proceedings related to the attachment notices bearing TIN No.33730721370/2014-15 dated 25.02.2015 along with Forum-U dated 25.02.2015, and revised proceedings No.33581002801/2014-15, dated 23.03.2015, along with Forum-U issued by the First Respondent to the petitioner Bank. 3.The learned Additional Government Pleader appearing for the first respondent submitted that in respect of the assessment made against the second respondent, orders have been set aside and remitted to the Assessing Officer for fresh consideration.

4.In the light of the above, the Writ Petition is allowed and the impugned order is quashed. No costs. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar Rpa To The Assistant Commissioner Commercial Tax (CT) Department Royapettah - I Assessment Circle Greenways Road, Chennai 600 028.

+1cc to M/s.Shivakumar & Suresh, Advocate, S.R.No.40249 +1cc to the Special Government Pleader(T), S.R.No.40389 W.P.No.16874 of 2015 RP(CO) CA(29/07/2016) https://hcservices.ecourts.gov.in/hcservices/