Madras High CourtWP/2045/2017withdrawn dismissed

M/S.Varenya Constructions Ltd v. The Assistant Commissioner

2021-03-17Honourable Mr Justice C. Saravanan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.03.2021

CORAM:

THE HONOURABLE MR. JUSTICE C.SARAVANAN W.P.No.2045 of 2017 and W.M.P.No.2032 of 2017 M/s.Varenya Constructions Limited, A Public Limited Company, Represented by its Director, Mr.Kamal Lunawath, New No.3, Ganapathy Colony, 3rd Street, Teynampet, Chennai - 600 018.

... Petitioner Vs.

The Assistant Commissioner of Income Tax, Corporate Circle - 3(2), Aayakar Bhavan Wanaparthy Block, Room No.414, IV-Floor, Nungambakkam High Road, Chennai - 600 034.

... Respondent PRAYER:- Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the respondent in PAN No.AACCV3400A dated 31.10.2016 served on 28.11.2016 merged with order dated 20.12.2016 for the Assessment Year 2013-14 and quash the same.

For Petitioner : Mr.R.Sivaraman For Respondent : M/s.Hema Muralikrishnan Senior Standing Counsel

ORDER

The petitioner has challenged the impugned order in this writ petition. It appears that the petitioner has also filed a statutory appeal before the Commissioner of Income Tax (Appeal). 2.The learned counsel for the petitioner further submits that the petitioner may also opt for settling the case under the Vivad Se Vishwas Scheme which is to expire on 31.03.2021. Since the petitioner may opt, for settling the dispute and has also assailed the impugned order before the Commissioner of Income Tax Appeal, this writ petition is liable to be dismissed. 3.Since the petitioner has been enjoying a protection in terms of interim order dated 30.01.2017, such protection shall https://hcservices.ecourts.gov.in/hcservices/

continue till the disposal of the Appeal by Commissioner of Income Tax (Appeal). The Commissioner of Income Tax (Appeal) shall dispose the appeal within a period of 60 days from the date of receipt of this order.

4.This writ petition is dismissed as withdrawn with the above observations.

No costs.

Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To 1.The Commissioner of Income Tax(Appeal) Chennai.

2.The Assistant Commissioner of Income Tax, Corporate Circle - 3(2), Aayakar Bhavan Wanaparthy Block, Room No.414, IV-Floor, Nungambakkam High Road, Chennai - 600 034.

W.P.No.2045 of 2017 and W.M.P.No.2032 of 2017 PCH(CO) NS(17/05/2021) https://hcservices.ecourts.gov.in/hcservices/