M/S.Indian Syntans v. The Deputy Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.03.2021

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.1941 of 2014 M/s.Indian Syntans Investments Pvt. Ltd, A Private Limited Company Incorporated under the Provisions of the Indian Companies Act, 1956, Represented by its Managing Director, Mr.Kannan Narayanan, New No.12, (Old No.71), 3rd Main Road, Kasturba Nagar, Adayar, Chennai - 600 020.

... Petitioner Vs.

The Deputy Commissioner of Income Tax, Company Circle II (3), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records on the files of the respondent and issue a writ, direction or order in the nature of certiorari or any other appropriate writ or order under Article 226 of the Constitution of India and quash the impugned notice issued by the respondent under Section 148 of the Act in PAN No.AAACl1775K dated 26.12.2012 and consequential quash the proceedings in dated 10.01.2014.

For Petitioner : Mr.R.Sivaraman For Respondent : Mr.Prabhu Mukunth Arunkumar Standing Counsel

O R D E R

Though detailed submissions were made on behalf of the petitioner and the respondent, since the issue is squarely covered by an order dated 23.02.2021 of this Court in W.P.No.30806 of 2014 which was passed for the Assessment year 2009-2010 this writ petition is disposed in terms of the said order. The said writ petition was disposed in the light of the order of this Court dated 28.11.2016 in T.C.A.Nos.500 and 501 of 2016 for the Assessment years 2010-2011 and 2011-2012. 2.The reasons given for re-opening the Assessment for the Assessment years 2010-2011 and 2011-2012 is same as the reasons https://hcservices.ecourts.gov.in/hcservices/

given for re-opening the Assessment for the Assessment year 2009-2010 which has been quashed by an order dated 23.02.2021. 3.In view of the same, I am inclined to allow this writ petition. Accordingly, this writ petition stands allowed. No costs.

Sd/- Assistant Registrar(CS VII) /TRUE COPY/ Sub-Assistant Registrar jas To The Deputy Commissioner of Income Tax, Company Circle II (3), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

+1CC TO M/S.HEMA MURALIKRISHNAN, ADVOCATE, SR.NO. 20265 W.P.No.1941 of 2014 PCH(CO) KKN 29/04/2021 https://hcservices.ecourts.gov.in/hcservices/