Madras High CourtWP/7482/2023closed

M/S.Olympia Tech Park (Chennai) Private Limited v. Assistant Commissioner Of Income Tax

2023-06-28Honourable Dr Justice Anita Sumanth4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.06.2023 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P.Nos. 7482 & 7487 of 2023 and W.M.P.Nos. 7580, 7584, 7566 & 7569 of 2023 W.P.No.7482 of 2023 M/s Olympia Tech Park (Chennai) Private Limited Rep. by its Director Mr.Chandrakanth Kankaria 1, Olympia Tech Park, Guindy, Chennai - 600 032.

.. Petitioner vs The Assistant Commissioner of Income Tax, Circle 1 LTU Chennai 121, Nungambakkam High Road, Chennai - 600 034.

.. Respondent W.P.No.7487 of 2023 M/s. Khivraj Tech Park Private Limited, Rep. by its Authorised Signatory Mr.Chandrakant Kankaria, 1, Olympia Technology Park, Guindy, Chennai - 600 032.

.. Petitioner vs 1.The Income-Tax Officer, Corporate Ward-4(3), 121, Nungambakkam High Road, Chennai - 600 034.

2.The Assistant Commissioner of Income-Tax, Corporate Circle -4(1), 121, Nungambakkam High Road, Chennai 600 034.

.. Respondents 1/4

Prayer in W.P.No.7482 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records on the file of the respondent and quash (i) impugned notice no.2 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 in AABCO8102F, DIN & Order No. ITBA/COM/F/17/2022-23/ 1044340854(1) dated 30.07.2022 for the Assessment Year 2016-17, (ii) impugned notice no.1 issued by the respondent issued under Section 148 in PAN : AABCO8102F, DIN ITBA/AST/S/148/2021-22/1033935422(1) dated 30.06.2021 for the AY 2016-17, (iii) impugned notice no.3 issued by respondent under Section 148 of the Act in PAN : AABCO8102F, DIN & Notice No. ITBA/AST/M/148_1/2022-23/1044342140(1) dated 30.07.2022 for AY 2016-17.

Prayer in W.P.No.7487 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records on the file of the respondent and quash (i) impugned order passed by First respondent under Section 148A(d) of the Act in PAN : AACCK4418P, DIN & Order No. ITBA/COM/F/17/2022-23/ 1044329113(1) dated 30.07.2022 for the Assessment Year 201617, (ii) impugned notice no.1 issued by the second respondent under Section in PAN :

AACCK4418P DIN ITBA/AST/S/148/2021-22/1033694876(1) dated 25.06.2021 for the AY 2016-17, (iii) impugned notice no.2 under Section 148A(b) of the Act issued by the first respondent in PAN : AACCK4418P, DIN & Notice No. ITBA/COM/F/17/2022-23/1043123226(1) dated 23.05.2022 for AY 2016-17 and (iv) the impugned notice no.3 issued by first respondent under Section 148 of the Act in PAN : AACCK4418P dated 30.07.2022 for AY 2016-17, which was communicated through intimation letter dated 30.07.2022 in DIN & Document No. ITBA/AST/S/91/2022-23/1044331527(1). For Petitioner :

Mr.N.V.Narayanan (in both writ petitions) For Respondent :

Mr.V.Mahalingam Senior Standing Counsel (in both writ petitions) 2/4

COMMON ORDER Mr.V.Narayanan, learned counsel on record, states that these two writ petitions are rendered infructuous since the challenge is to pre-assessment notice under the provisions of the Income-Tax Act, 1961 and pending writ petition, orders of re-assessment have come to be passed that have been challenged in other two writ petitions. 2.

Learned counsel on record makes an endorsement to the effect that these writ petitions may be dismissed as withdrawn, recording which, writ petitions stand dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed. 28.06.2023 Index:Yes/No ssm To:

1. The Assistant Commissioner of Income Tax, Circle 1 LTU Chennai 121, Nungambakkam High Road, Chennai - 600 034.

2.The Income-Tax Officer, Corporate Ward-4(3), 121, Nungambakkam High Road, Chennai - 600 034.

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DR. ANITA SUMANTH,J.

ssm 28.06.2023 4/4