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Madras High CourtWP/13453/2023withdrawn dismissed

Kavitharani v. The Assistant Commissioner Of Income Tax

2023-04-28Honourable Dr Justice Anita Sumanth4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 28.04.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023 and WMP Nos.13131, 13134, 13136, 13137, 13138, 13139, 13142, 13143, 13146,13154, 13156, 13157, 13141, 13144, 13145, 13152, 13153, 13155, 15158, 13159, 13160, 13164, 13165 & 13167 of 2023 W.P.No.13453 of 2023:

Kavitharani ... Petitioner Vs 1.The Assistant Commissioner of Income Tax, Central Circle - 1(2), Income Tax Department, Chennai - 600 034.

2.The Principal Commissioner of Income Tax Central - 1 Department, Chennai - 600 034.

... Respondent PRAYER: Writ 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/147/2022-23/1051626817(1) for the Assessment Year 201415. (In all WPs) For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.A.P.Srinivas Senior Standing Counsel.

COMMON ORDER These writ petitions are dismissed as withdrawn. Liberty as sought for four weeks to enable filing of appeals is granted. Appeals, 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. 28.04.2023 Index : Yes / No Speaking/non-speaking Order sl To 1.The Assistant Commissioner of Income Tax, Central Circle - 1(2), Income Tax Department, Chennai - 600 034.

2.The Principal Commissioner of Income Tax Central - 1 Department, Chennai - 600 034.

Dr.ANITA SUMANTH,J.

Sl W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023 and WMP Nos.13131, 13134, 13136, 13137, 13138, 13139, 13142, 13143, 13146, 13154, 13156, 13157, 13141, 13144, 13145, 13152, 13153, 13155, 15158, 13159, 13160, 13164, 13165 & 13167 of 2023 28.04.2023