Madras High CourtWP/27999/2022dismissed as withdrawal

Moolchand Kiran Kumar Jain v. Deputy Commissioner Of Income Tax

2022-10-18Honourable Dr Justice Anita Sumanth3 pages

fIN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 18.10.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and WMP.Nos.27287, 27288, 27290, 27291, 27292, 27294, 27293, 27296, 27295, 27301, 27298, 27300, 27297 & 27299 of 2022 WP.No.27999 of 2022:

Moolchand Kiran Kumar Jain ... Petitioner Vs Deputy Commissioner of Income Tax, Central CIR 1(4), Office of the Deputy Commissioner of Income, 3rd Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Chennia, Tamil Nadu - 600 034.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the Respondent including the appraisal report and satisfaction memo, if any, culminated in passing the Impugned Order - ITBA/AST/M/153A/2022-23/1045940337(1) dated 26.09.2022 for the Assessment Year 2015-2016 under Section 153A of the Income Tax Act, 1961 and consequential Demand Notice dated 26.09.2022 issued under Section 156 of the Income Tax Act, 1961, and quash the same as illegal, arbitrary and devoid of merit.

(In all WPs)

For Petitioner : Mr.P.S.Raman, Senior Counsel for Ms.M.Sree Vishwanthini For Respondent : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER Ms.M.Sree Vishwanthini, learned counsel on record for the petitioner seeks permission to withdraw these Writ Petitions with liberty to approach the appellate authority by way of statutory appeals. She has also made an endorsement to that effect.

2. In light of the endorsement made, these Writ Petitions are dismissed as withdrawn with liberty. Appeals, if any, filed within a period of four (4) weeks from today, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with all/any other statutory conditions. No costs. Connected Miscellaneous Petitions are also dismissed. 18.10.2022 Index : Yes / No Speaking Order Sl To Deputy Commissioner of Income Tax, Central CIR 1(4), Office of the Deputy Commissioner of Income, 3rd Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Chennia, Tamil Nadu - 600 034.

Dr.ANITA SUMANTH,J.

Sl W.P.Nos.27999, 28000, 28002, 28003, 28004, 28005 & 28006 of 2022 and WMP.Nos.27287, 27288, 27290, 27291, 27292, 27294, 27293, 27296, 27295, 27301, 27298, 27300, 27297 & 27299 of 2022 18.10.2022