Sridhar Adhyasha Agencies v. Assessment Unit,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.07.2023
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.14496, 14497 & 14498 of 2023 Sridhar ... Petitioner Vs
1. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Circus, New Delhi - 110 001.
2. Income Tax Officer, Ward 1, 1, Chairman Subravalu Street, West Shanmugapuram, Villupuram - 605 602.
3. Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai - 34.
... Respondent 1/4
Prayer : Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari, to call for the records of the Respondent pertaining to the impugned order in DIN & Order No DIN ITBA/AST/S/147/2022-2023/1051378931(1) dated Order 27.03.2023 and the consequent notice of demand in DIN & Notice No:ITBA/AST/S/156/2022-2023/1051379107(1) dated 27.03.2023 passed by the first respondent and to quash the same. For Petitioner : Mr.Murugaboopathy For Respondent : Mr.R.S.Balaji Senior Standing Counsel
ORDER
It is informed that the petitioner has filed a Statutory Appeal and also a petition under Section 220(6) of the Income Tax Act, before the Assessing Officer to stay the recovery of further proceedings.
2. The submission of the learned counsel appearing for the petitioner stands recorded.
2/4
3. Recording the same, this writ petition is disposed of by directing the second respondent to pass appropriate orders on the petition that is said to have been filed by the petitioner under Section 220(6) of the Income Tax Act, within a period of four (4) weeks from the date of receipt of a copy of this order. The appeal that is pending before the Appellate Commissioner shall be disposed on its turn.
4. The writ petition stands disposed of with the above observations and directions. No costs. Consequently, connected miscellaneous petitions are closed.
06.07.2023 Index : Yes/No Speaking/Non-Speaking Order rgm 3/4
C.SARAVANAN, J.
rgm To
1. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Circus, New Delhi - 110 001.
2. Income Tax Officer, Ward 1, 1, Chairman Subravalu Street, West Shanmugapuram, Villupuram - 605 602.
3. Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai - 34.
and W.M.P.Nos.14496, 14497 & 14498 of 2023 4/4