Madras High CourtWP/13990/2023dismissed with liberty

Revathi Baala Janakiraman v. Assessment Unit,

2023-06-01Honourable Dr Justice Anita Sumanth3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.06.2023 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and W.M.P.Nos. 13633 & 13636 of 2023 RevathiBaala Janakiraman Unit 13, Block 2 SDF Building, Madras Export Processing Chennai Tambaram Sanitori, Chennai 600045 Tamil Nadu India Now at 2814 Hartwick Dr, Rochester Hills, MI 48307 .. Petitioner Vs 1.Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi.

2.Income Tax Officer Non Corporate Ward 22(6) Tambaram.

.. Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the file of the respondent and quash a) the impugned notice No 1 issued under section 148A of the Income Tax Act, 1961 dated 25.03.2022 in DIN & Notice No ITBA/AST/F/148A(SCN)/202122/1041534457(1) by the Second Respondent. b) the impugned notice No 1 issued under section 148A(d) of the Income Tax Act, 1961 dated 30.03.2022 in DIN & Notice No ITBA/AST/F/148A/202122/1042043197(1) by the Second Respondent. c) the impugned notice No 2 issued under section 148 of the Income Tax Act, 1961 dated 30.03.2022 in DIN & Notice No ITBA/AST/S/148_1/202122/1042043697(1) by the Second Respondent. d) the impugned 1/3

notice No 2 issued under section 147 r.w.s 144 r.w.s. 144B of the Income Tax Act, 1961 dated 20.03.2022 in DIN ITBA/AST/S/147/2022-23/1050967476(1) by the First Respondent. For Petitioner : M/s.NV Lakshmi For Respondent : Mr.Prabu Mukund Arunkumar Junior Standing Counsel

ORDER

This writ petition is dismissed with liberty to file statutory appeal. Appeal, if filed, within two weeks from today shall be entertained without reference to limitation but having regard to all other statutory requirements. No costs. Connected miscellaneous petitions are closed.

01.06.2023 Index:Yes/No ssm To:

1.The Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi.

2.The Income Tax Officer Non Corporate Ward 22(6) Tambaram.

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DR. ANITA SUMANTH,J.

ssm 01.06.2023 3/3