Sudha Hospitals Private Limited v. The Assistant Commissioner Of Income Tax,

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 29.08.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.24460, 24462, 24464 & 24465 of 2024 Sudha Hospitals Private Limited, 162/181, Perundurai Road, Erode, Erode 638 011, Rep by its Chairman ... Petitioner in both petitions Vs.

1.The Assistant Commissioner of Income Tax, Central Circle-1, Coimbatore 641 018.

2.The Principal Commissioner of Income Tax, (Central) - Chennai-2, Nungambakkam, Chennai 600 034.

... Respondents in both petitions 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 petitioner on the file of 1st respondent and quash the impugned notice in DIN & Notice Nos.ITBA/AST/S/148_1/2023-24/1062985825(1) dated 20.03.2024 and ITBA/AST/S/148_1/2023-24/1063497679(1) dated 1/4

27.03.2024 and the consequential proceedings in DIN and Letter No. ITBA/AST/F/17/2024-25/1065898073(1) and ITBA/AST/F/17/202425/10655897894(1) dated 21.06.2024 for the assessment year 2020-21 and 2018-19 respectively in PAN: ABICS2576B issued by the 1st respondent as void and illegal.

For Petitioner in both petitions : Mr.R.Venkatanarayanan, for Mr.Subbraya Aiyar For Respondent in both petitions : Mr.A.P.Srinivas, Senior Standing counsel COMMON ORDER The learned counsel for the petitioner seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle.

2. In view of the above, this writ petition is dismissed as withdrawn. No cost.

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Speaking/Non-speaking order Index : Yes / No nsa To 1.The Assistant Commissioner of Income Tax, Central Circle-1, Coimbatore 641 018.

2.The Principal Commissioner of Income Tax, (Central) - Chennai-2, Nungambakkam, Chennai 600 034.

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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.24460, 24462, 24464 & 24465 of 2024 29.08.2024 4/4