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Madras High CourtWP/12679/2023withdrawn dismissed

Aanandhan v. The Assistant Commissioner Of Income Tax

2023-04-27Honourable Dr Justice Anita Sumanth4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.04.2023 CORAM :

The HONOURABLE DR.JUSTICE ANITA SUMANTH and W.M.P.Nos.12460 to 12462, 12466,12472,12473 to 12475, 12478, 12482 to 12484 of 2023 Anandhan .. Petitioner in all writ petitions vs 1.The Assistant Commissioner of Income Tax, Central Circle -1 (2), Income Tax Department, No.108, Nungambakkam High Road, Chennai - 600 034.

2.The Principal Commissioner of Income Tax Central - 1, Income Tax Department, No.108, Nungambakkam High Road, Chennai - 600 034.

.. Respondents in all writ petitions Prayer in W.P.No.12679 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / M / 147 / 2022-23 / 1051706579(1) for the Assessment Year 2014-15.

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Prayer in W.P.No.12680 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / S / 147 / 2022-23 / 1051626815(1) for the Assessment Year 2015-16.

Prayer in W.P.No.12681 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / S / 147 / 2022-23 / 1051627122 (1) for the Assessment Year 2016-17.

Prayer in W.P.No.12682 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / S / 147 / 2022-23 / 1051657077 (1) for the Assessment Year 2017-18.

For Petitioner :

Mr.S.Sridhar (in all writ petitions) For Respondents :

Mr.A.P.Srinivas, Senior Standing Counsel 2/4

COMMON ORDER These writ petitions are dismissed as withdrawn. Liberty as sought for four weeks to enable filing of appeal is granted. Appeal, if filed, within the aforesaid period, shall be entertained by the first appellate authority without reference to limitation but ensuring compliance with all other statutory conditions. Learned counsel is also given liberty to put forth all contentions that may arise from the impugned proceedings before the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.

27.04.2023 Index:Yes/No ssm To:

1.The Assistant Commissioner of Income Tax, Central Circle -1 (2), Income Tax Department, No.108, Nungambakkam High Road, Chennai - 600 034.

2.The Principal Commissioner of Income Tax Central - 1, Income Tax Department, No.108, Nungambakkam High Road, Chennai - 600 034.

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DR. ANITA SUMANTH,J.

ssm 27.04.2023 4/4