M/S.Durr India Pvt v. The Assistant Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 01.07.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s.Durr India Private Limited, Ground and Second Floor, Prestige Polygon, 471, Anna Salai, Nandanam, Chennai - 600 035 Represented by its Director Mr.Michael Berger.

... Petitioner Vs.

1.The Assistant Commissioner of Income Tax Corporate Range-1, 4th Floor, Aayakar Bhawan, Anaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Deputy Commissioner of Income Tax Transfer Pricing Officer - 1(2), Room No.505, Tower-1, BSNL Building, No.16, Greams Road, Chennai - 600 006.

...

Respondents Review Application filed under Order 47 Rule 1 read with Section 114 of Civil Procedure Code to review the order dated 27.05.2021 in W.P.No.32751 of 2017.

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For Petitioner : Mr.Vikram Vijayaraghavan, for Mr.Subbaraya Aiyar Padmanabhan For Respondents : Mr.Prabhu Mukunth Arun Kumar Junior Standing Counsel

O R D E R

This Review Application has been filed by the petitioner to review the order dated 27.05.2021 passed by this Court in W.P.No.32751 of 2017.

2. The learned counsel for the petitioner submits that the order dated 27.05.2021 passed by this Court in W.P.No.32751 of 2017 may be modified by deleting the words "by remitting the case back to the 2nd respondent to pass a Draft Assessment Order under the Provisions of the Income Tax Act, 1961" in Paragraph No.7 of the said order.

3. The learned Junior Standing Counsel for the respondents submits that the issue on the merits can be canvassed by the petitioner in their appeal that was pending before the Division Bench of this Court. Page No. 2 of 4

4. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents.

5. This Review Application is disposed by modifying the order dated 27.05.2021 passed by this Court in W.P.No.32751 of 2017 as far as the Paragraph No.7, by deleting the words "by remitting the case back to the 2nd respondent to pass a Draft Assessment Order under the Provisions of the Income Tax Act, 1961". No cost.

01.07.2022 (2/2) Index: Yes/ No Speaking/Non-speaking Order jen To 1.The Assistant Commissioner of Income Tax Corporate Range-1, 4th Floor, Aayakar Bhawan, Anaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Deputy Commissioner of Income Tax Transfer Pricing Officer - 1(2), Room No.505, Tower-1, BSNL Building, No.16, Greams Road, Chennai - 600 006.

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C.SARAVANAN, J.

jen 01.07.2022 (2/2) Page No. 4 of 4