M/S.Sherisha Technologies v. Principal Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.08.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.21726 of 2018 and W.M.P.Nos.25493 & 25494 of 2018 M/s.Sherisha Technologies Pvt.Ltd., Represented by its Director, Mr.Anil Jain, 1/171, Old Mahabalipuram Road, Thiruporur, Kanchipuram - 603 110.

... Petitioner Vs

1. Principal Commissioner of Income Tax-6, Chennai, 121, Mahatma Gandhi Road, Chennai - 600 034.

2. Income Tax Officer, Corporate Ward 6(2) Chennai, Chennai - 600 034.

3. Assistant Commissioner of Income Tax, Central Circle 1(4), Bengaluru, Bengaluru - 560 001.

... Respondents Prayer : Writ Petition filed Under Article 226 of the Constitution of India to issue of Writ of Certiorari, calling for the records of the respondents in C.No.6105/Centralisation/PCIT-6/2018-19 and quash the impugned notification in Notification No.04/PCIT-6/2018-19 in C.No.6105/Cebtralisation/PCIT-6/2018-19 dated 12.07.2018 passed by the 1st respondent under Section 127 of the Income Tax Act, 1961.

For Petitioner :

Mr.R.Sivaraman For Respondents :

Mr.A.P.Srinivas Senior Standing counsel For Income Tax and Mr.A.N.R.Jayaprathap https://hcservices.ecourts.gov.in/hcservices/

ORDER

The relief sought for in this writ petition is to call for the records of the respondents in C.No.6105/Centralisation/PCIT6/2018-19 and to quash the impugned notification in Notification No.04/PCIT-6/2018-19 in C.No.6105/Cebtralisation/PCIT-6/2018-19 dated 12.07.2018 passed by the 1st respondent under Section 127 of the Income Tax Act, 1961.

2. The learned Senior Standing counsel appearing on behalf of the respondents made a submission that a search was conducted in the premises of the petitioner on 02.04.2021 and consequently, steps are taken to transfer the files of the petitioner from Bangalore to Chennai. It is needless to state that the petitioner is bound to co-operate for the proceedings initiated by the Income Tax Department for transfer of proceedings and for early disposal. In view of the developments took place occurred during the pendency of the writ petition, no further consideration is required.

3. Accordingly, the writ petition stands closed. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar Kak To 1.The Principal Commissioner of Income Tax-6, Chennai, 121, Mahatma Gandhi Road, Chennai - 600 034.

2.The Income Tax Officer, Corporate Ward 6(2) Chennai, Chennai - 600 034.

3.The Assistant Commissioner of Income Tax, Central Circle 1(4), Bengaluru, Bengaluru - 560 001.

+1cc to AP.Srinivas, Advocate Sr No.38114 W.P.No.21726 of 2018 PCH (CO) PR (22/09/2021) https://hcservices.ecourts.gov.in/hcservices/