Madras High CourtWP/13745/2023withdrawn dismissed

M/S.Sss Hi-Tech Construction Pvt.Ltd. v. Deputy Commissioner Of Income Tax

2025-12-12Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.12.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.13427 & 13432 of 2023 M/s. SSS Hi-Tech Constructions Pvt. Ltd.

16/68, Thambu Lane, Royapuram, Chennai - 600 013.

... Petitioner in both W.Ps Vs.

Deputy Commissioner of Income Tax, Corporate Circle 3(1) Che 411, 4th Floor, Chennai-Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. ... Respondent in both W.Ps Prayer in W.P.No.13745 of 2023: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records in the impugned order in DIN & Notice No. ITBA/AST/F/148A/2023-24/1052086359(1) dated 13.04.2023 read with Section 148 Notice in DIN & Notice No. ITBA/AST/S/148_1/20231/10

24/1052086876(1) dated 13.04.2023 passed by the Respondent and quash the same.

Prayer in W.P.No.13752 of 2023: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records in the impugned order in DIN & Notice No. ITBA/AST/F/148A/2023-24/1052086472(1) dated 13.04.2023 read with Section 148 Notice in DIN & Notice No. ITBA/AST/S/148_1/202324/1052086878(1) dated 13.04.2023 passed by the Respondent and quash the same.

For Petitioner : Mr.T.Ramesh in both W.Ps For Respondent : Mr.Tr.V.Mahalingam in both W.Ps Senior Standing Counsel COMMON ORDER The learned counsel for the petitioner seeks permission to withdraw these petitions with liberty to work out the remedy before the statutory authority. He has also made an endorsement in the bundles to the said effect. 2/10

2. In view thereof, these Writ Petitions are dismissed as withdrawn with liberty to the petitioner to work out their remedy before the statutory authority. Consequently, connected miscellaneous petitions are closed. No costs.

12.12.2025 raja To The Deputy Commissioner of Income Tax, Corporate Circle 3(1) Che 411, 4th Floor, Chennai-Wanaparthy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

3/10

C.SARAVANAN, J.

raja 12.12.2025 4/10