Lime Light Property Solutions India Private Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 30.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.9987 of 2023 &W.M.P.No.10046 of 2023 Lime Light Property Solutions India Private Limited Having its registered office at No.18, 5th Cross Street, Indira Nagar, Chennai - 600 020 Represented by its Director Mrs.Minakshi Anand ... Petitioner Vs 1.Assistant Commissioner of Income tax Corporate circle 4(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.Assistant Commissioner of Income tax Corporate ward 4(3) 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the respondents to consider the application filed by the petitioner under Section 154 of the Income Tax Act,

1961 dated 18.10.2022 for rectification of the assessment order passed by the 1st respondent vide ITBA/AST/S/143(3)/2018-19/1014315085(1) dated 15.12.2018 on merits and not take any coercive steps against the petitioner for recovery of any alleged tax amounts payable by the petitioner till the disposal of the application dated 18.10.2022.

For Petitioner : Mr.S.Kaushik Ramaswamy For Respondents : Mr.V.Mahalingam Senior Standing Counsel

O R D E R

Mr.V.Mahalingam, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to enable final disposal of this matter, even at the stage of admission.

2. The petitioner seeks a mandamus for disposal of an application filed under Section 154 of the Income Tax Act, 1961 (in short 'Act') filed on 18.10.2022.

3. Seeing as the application has been filed as early as on 18.10.2022 and the learned Senior Standing Counsel has no objection to the prayer sought for, mandamus as sought for is issued, directing R1, the Assessing Officer, who has passed the order of assessment dated 15.12.2018, or the Officer holding jurisdiction presently, to dispose the rectification application, within a period of

six (6) weeks from date of receipt of a copy of this order, after hearing the petitioner.

4. This Writ petition stands disposed as above. No costs. Connected Miscellaneous petition is closed.

30.03.2023 Index : Yes / No Speaking/non-speaking Order sl To 1.Assistant Commissioner of Income tax Corporate circle 4(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.Assistant Commissioner of Income tax Corporate ward 4(3) 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

Dr.ANITA SUMANTH,J.

Sl W.P.No.9987 of 2023 &W.M.P.No.10046 of 2023 30.03.2023