Orchid Chemicals And v. The Deputy Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

(Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY PRESENT THE HON'BLE MR.JUSTICE C.SARAVANAN W.M.P.No.17319 of 2021 in W.P.No.28052 of 2010 Orchid Pharma Limited, represented by its Managing Director, Mr.Manish Dhanuka "ORCHID TOWERS", No.313, Valluvarkottam High Road, Nungambakkam, Chennai-600 034.

...Petitioner/Petitioner

(Petitioner cause title amended vide order dt.03/08/2021 made in WMP.17320/21 in WP.28052/2010 to CSNJ) Vs.

1.Deputy Commissioner of Income Tax, Company Circle V(1), 121, Mahatma Gandhi High Road, Chennai-600 034.

...Respondent

Prayer: Petition praying that in the circumstances stated therein and in the affidavit filed therewith on the file of the High Court will be pleased to modify the order in W.P.No.28052 of 2010 dated 27.05.2021 and thereby extend the time period to pass appropriate orders by a further period of 8 weeks from the expiry of the due date.

Prayer in WP:

Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records of the respondent and quash the impugned notice issued under Section 148 of the Act in PAN No.AAACO 0402 B/82 dated 11.11.2009 and consequentially quash the proceedings in No.AAACO 0402B/2010-11/82 dated 01.12.2010 as illegal and without jurisdiction.

ORDER: This Petition coming on for hearing upon perusing the petition and the affidavit filed in suppor thereof and upon hearing the arugments, Mr.R.Sivaraman, Advocate for the

Petitioner and of Mrs.Hema Muralikrishnan Senior Standing Counsel for the Respondent, this Court made the following order: By an order dated 27.05.2021, this Court directed the respondent to pass appropriate orders within a period of sixty days from the date of receipt of a copy of this order.

2. The learned counsel for the petitioner submits that the respondent has not received certified copy of the order of this Court and therefore the petitioner did not file any reply/representation after receipt of the webcopy.

Therefore, the petitioner has filed this petition for extension of time for the respondent to pass order in terms of the order dated 27.05.2021 after considering the representation/reply of the petitioner.

3. The learned cousnel for the petitioner further submits that the respondent is likely to pass order as 60th day from the aforesaid date will expire in a day or two.

4. Considering the reasons expressed by the affidavit filed in support of this petition, this Court is inclined to extend the time by a further period of 60 days from today. The respondent is directed to inform the concerned officer to not to pass any order.

5. The petitioner is at liberty to file reply / representation if any, within a period of 30 days from the date of hosting of this order in the High Court's Website. The respondent shall consider the reply/representation filed by the petitioner if any, before passing such order on merits, in accordance with law.

6. Accordingly, this petition is ordered.

Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar kkd To 1.Deputy Commissioner of Income Tax, Company Circle V(1), 121, Mahatma Gandhi High Road, Chennai-600 034.

+1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.38216 W.M.P.No.17319 of 2021 in W.P.No.28052 of 2010 GMI(CO) CB(03/09/2021)