Muthu Narayanan v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.12.2022 CORAM :

The Hon'ble Mr.JUSTICE M.SUNDAR and W.M.P.No.32812 of 2022 in Muthu Narayanan No.28A, Flat-D 2nd Floor, GRN Flats 100 Feet Road, Hindu Colony Naganallur, Chennai-600 061.

.. petitioner Vs.

The Assistant Commissioner of Income Tax Office of the Assistant Commissioner of Income tax Central Circle 1(4) Chennai-34.

.. Respondent Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the undated assessment order in PAN No.AMPPM7299C in DIN & Notice No.ITBA/AST/M/153A/202122/1042396168(1) for Asst. Year 2020-21 passed by the respondent and quash the same as illegal.

Page Nos.1/4

For Petitioner :

Mr.K.Ravi For Respondent :

Mr.A.P.Srinivas Senior Standing Counsel for Income Tax *****

O R D E R

Captioned matter is in the Admission Board today.

2. Mr.K.Ravi, learned counsel on record for writ petitioner submitted that the writ petitioner has an alternate remedy i.e., an appeal under Section 246A(1)(ba) of 'The Income-tax Act, 1961 (43 of 1961)' [hereinafter 'IT Act' for the sake of brevity]' qua the impugned order which has been made inter alia under Section 153A read with Section 143(3) of IT Act.

3. Learned counsel for writ petitioner sought leave of this Court to withdraw the captioned writ petition but made a plea to preserve all the rights and contentions of the writ petitioner to canvass the same in a statutory appeal which the writ petitioner intends to file and pursue. Learned counsel has made an endorsement in the case file and a scanned reproduction of the same is as follows:

Page Nos.2/4

4. Aforementioned endorsement is reiterated in the hearing.

5. Learned counsel also submits that it may be necessary to file the appeal with 'Condonation of Delay' ['COD'] application inter alia under Section 249(3) of IT Act as the intended appeal would get slotted under Section 249(2)(b) of IT Act. If the writ petitioner moves COD application before the Appellate Authority, it is open to the Appellate Authority to consider the same on its own merits and in accordance with law uninfluenced by this order. Though obvious, it is made clear that there is no expression of opinion or view in this order. Page Nos.3/4

M.SUNDAR, J., mk

6. Captioned Writ Petition disposed of as withdrawn / closed albeit preserving all the rights and contentions of the writ petitioner in the manner set out supra. Consequently, connected Writ Miscellaneous Petition is closed. There shall be no order as to costs. 13.12.2022 (2/6) Index: Yes/No Speaking / Non-speaking order mk To The Assistant Commissioner of Income Tax Office of the Assistant Commissioner of Income tax Central Circle 1(4) Chennai-34.

and W.M.P.No.32812 of 2022 in Page Nos.4/4