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Madras High CourtWP/16369/2022allowed

M/S.Flextronics Technologies (India) Pvt.Ltd. v. The Chief Commissioner Of Income Tax

2022-06-30Honourable Dr Justice Anita Sumanth3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 30.06.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.16369 of 2022 & W.M.P.Nos.15678 & 15679 of 2022 M/S Flextronics Technologies (India) Pvt. Ltd. (Represented by its Director, Finance Mr.Arun Ananthakrishnan, Age- 43 Years) Plot No.3, Phase II, Sipcot Industrial Park, Sandavellure Village, Sriperumbudur, Kanchipuram - 602 106.

Pan: AAACF5248E

...Petitioner

Vs.

1. The Chief Commissioner of Income Tax (OSD) O/o.Principal Commissioner of Income-Tax-1 Room No:401, Wanaparthy Block, 4th Floor, Chennai - Wanaparthy Block, Nungambakkam, Chennai - 600 034.

2. The Principal Commissioner of Income-Tax, Central - 1, E-2, ARA Centre, Jhandewalan Extension New Delhi - 110 055.

3. The Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Room No:611, 6th Floor,-Wanaparthy Block, Nungambakkam, Chennai - 600 034.

4. The Deputy Commissioner of Income-Tax DCIT/ACIT, Central Circle-02, E-2, ARA Centre, Jhandewalan Extension New Delhi - 110 055.

5. The Deputy Director of Income Tax (Inv.), Unit-4(3), Room No.122, 1st Floor, C-Block, Civic Centre, Minto Road,

6. The Deputy Commissioner of Income-Tax, Benami Prohibition, New Building - 1st Floor, 108, Mahatma Gandhi Road Nungambakkam, Chennai - 600 034.

7. Chief Commissioner of Income-Tax (Central), Room No.360, C R Building, I.P.Estate

...Respondents

Prayer:Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the respondent No.1 bearing DIN No.ITBA/COM/F/17/2022-23/1043024767(1) dated 13/05/2022 and quash the same.

For Petitioner :

Mr.R.Sandeep Bagmar For Respondents :

Mrs.Hema Muralikrishnan Senior Standing Counsel

ORDER

The impugned order dated 13.05.2022 is liable to be quashed, in light of the admitted position that no prior notice has been issued as provided for under Section 127 (2) of the Income Tax Act, 1961. The respondent is granted liberty to issue notice in regard to the proposed centralization, hear the petitioner and pass orders, in accordance with law. 2.Allowed. Connected writ miscellaneous petitions are closed. No costs.

Sd/- Assistant Registrar (CS-VIII) //True Copy// Sub Assistant Registrar nst To:

1. The Chief Commissioner of Income Tax (OSD) O/o.Principal Commissioner of Income-Tax-1 Room No:401, Wanaparthy Block, 4th Floor, Chennai - Wanaparthy Block, Nungambakkam, Chennai - 600 034.

2. The Principal Commissioner of Income-Tax, Central - 1, E-2, ARA Centre, Jhandewalan Extension New Delhi - 110 055.

3. The Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Room No:611, 6th Floor,-Wanaparthy Block, Nungambakkam, Chennai - 600 034.

4. The Deputy Commissioner of Income-Tax DCIT/ACIT, Central Circle-02, E-2, ARA Centre, Jhandewalan Extension New Delhi - 110 055.

5. The Deputy Director of Income Tax (Inv.), Unit-4(3), Room No.122, 1st Floor, C-Block, Civic Centre, Minto Road,

6. The Deputy Commissioner of Income-Tax, Benami Prohibition, New Building - 1st Floor, 108, Mahatma Gandhi Road Nungambakkam, Chennai - 600 034.

7. The Chief Commissioner of Income-Tax (Central), Room No.360, C R Building, I.P.Estate +1cc to Mr.Sandeep Bagmar, Advocate SR. No. 41567 +1cc to M/s.Hema Muralikrishnan, Advocate SR. No. 41651 W.P.No.16369 of 2022 & W.M.P.Nos.15678 & 15679 of 2022 SKM (CO) PR (29/07/2022)