Usharani Palanivel v. The Income Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.07.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH Usharani Palanivel ... Petitioner Vs 1.The Income Tax Officer, International Taxation Ward, Coimbatore, No.63, Race Course Road, Coimbatore 641 018.
2.The Principal Commissioner of Income Tax, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore, Tamilnadu 641 018.
3.The Income Tax Officer, Non Corporate Ward 1(4), Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore, Tamilnadu 641 018.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records of the Writ
Petitioner on the file of the First Respondent to quash the impugned order dated 25.05.2022 passed u/s 147 read with 144 of the Income Tax Act, 1961 for the Assessment Year 2017-18 in DIN & Order No.ITBA/AST/S/147/ 2022-23/1043157841(1) and consequently direct the First Respondent to complete the re-assessment proceedings afresh for the assessment year 2017-18 after granting reasonable/sufficient opportunity of hearing. For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Junior Standing Counsel
O R D E R
Read this order in conjunction with order dated 29.06.2022. Today, learned counsel for the petitioner confirms that statutory appeal has been filed before the National Faceless Appeal Centre on 04.07.2022 along with stay application seeking interim relief. An endorsement has thus been made by him seeking withdrawal of this writ petition. 2.This writ petition is dismissed as withdrawn. The stay application shall be taken up by the jurisdictional assessing officer, notice issued to the petitioner for hearing, the petitioner heard and an order be passed thereupon. Till such time, no recovery proceedings be initiated as against the petitioner for a period of eight (8) weeks from today, or till the disposal of the application, whichever is earlier.
3.The petitioner is also at liberty to move the National Faceless Appeal Centre seeking early expeditious disposal of the appeal, which request, if and when made, shall be considered by the Centre, in accordance with law and its roster. No costs. Connected miscellaneous petitions are closed.
06.07.2022 kbs Index : Yes/No Speaking Order/Non speaking Order Note:Registry is directed to upload this order on 07.07.2022.
To 1.The Income Tax Officer, International Taxation Ward, Coimbatore, No.63, Race Course Road, Coimbatore 641 018.
2.The Principal Commissioner of Income Tax, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore, Tamilnadu 641 018.
3.The Income Tax Officer, Non Corporate Ward 1(4), Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore, Tamilnadu 641 018.
DR.ANITA SUMANTH, J.
kbs WMP.Nos.15441, 15442, 15435, 15437, 15450 & 15452 of 2022 06.07.2022