Selvam Uma v. Assessment Unit

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 23.06.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.18659 of 2023 and WMP Nos.17896 and 17897 of 2023 M/s.Selvam Uma ... Petitioner Vs 1.Assessment Unit, Income Tax Department, New Delhi.

2.Income Tax Officer, Non-Corporate Ward 10(3), Chennai.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records pertaining to the impugned assessment order dated 27.02.2023 bearing DIN & Order No.ITBA/ AST/S/147/2022-23/1050144162(1) purportedly passed under section 147 read with section 144B of the Income Tax Act, 1961 for the Assessment Year 201516, by the 1st Respondent and quash the same. For Petitioner : Ms.T.V.Muthu Abirami For Respondents : Mrs.S.Premalatha Junior Standing Counsel

O R D E R

Mrs.Premalatha, learned Junior Standing Counsel, accepts notice for the respondents.

2. After some hearing, learned counsel for the petitioner seeks permission to withdraw this Writ Petition with liberty to approach the appellate authority by way of statutory appeal. She has also made an endorsement to that effect.

3. In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above. This Writ Petition has been instituted almost within a month from date of the impugned order of assessment.

4. Hence, appeal, if any, filed within a period of four (4) weeks from date of receipt of a copy of this order, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with other statutory conditions, if any, and disposed expeditiously and in accorance with law. No costs. Connected Miscellaneous Petitions are closed. 23.06.2023 Index : Yes / No Speaking Order sl To 1.Assessment Unit, Income Tax Department, New Delhi.

2.Income Tax Officer, Non-Corporate Ward 10(3), Chennai.

Dr.ANITA SUMANTH,J.

Sl W.P.No.18659 of 2023 and WMP Nos.17896 and 17897 of 2023 23.06.2023