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Madras High CourtWMP/13525/2023ordered

Dharmesh Kumar v. Income Tax Officer

2023-08-14Honourable Mr Justice C. Saravanan3 pages

W.M.P.No.13525 of 2023 in W.P.No.9623 of 2023 C.SARAVANAN,J.

This Miscellaneous Petition has been filed to amend the prayer in the Writ Petition instead of:

"It is most respectfully prayed that this Hon'ble Court may be pleased to issue a Writ of Certiorari, or any other appropriate Writ, order or direction, to call for the records of the respondent in ITBA/AST/S/91/2022-23/1044256443(1) and quash the notice u/s.148 of the Income Tax Act, 1961 dated 28.07.2022 issued therein for the Assessment Year 2017-18 and pass any such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and thus render justice ."

to as follows:

"It is most respectfully prayed that this Hon'ble Court may be pleased to issue a Writ of Certiorari, or any other appropriate Writ, order or direction, to call for the records of the first respondent in ITBA/AST/S/91/2022-23/1044256443(1) culminating in ITBA/AST/S/147/2022-23/1051379556(1) passed by the second respondent and quash the impugned proceedings dated 28.07.2022 issued by the first respondent culminating in the impugned order dated 27.03.2023 passed by the second respondent for the Assessment Year 2017-18 and pass any such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and thus render justice ."

2.Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents and perused the materials available on record.

3.Considering the averments made in the affidavit filed in support of this application and being satisfied with the reasons stated in therein, this Miscellaneous Petition is ordered as prayed for. 4.Registry is directed to carry out necessary amendments and list the case on 11.09.2023.

12.04.2023 Gba (1/2) C.SARAVANAN,J.

gba W.M.P.No.13525 of 2023 in W.P.No.9623 of 2023 14.08.2023