M/S.Para Enterprises P Ltd v. The Assessment Unit

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 03.11.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Para Enterprises P. Ltd.

Rep. by its Director, 17A, Boopathy Buildings, Virudhunagar Road, Sivakasi - 626 123,PAN: AAACP5834E ... Petitioner Vs 1.The Assessment Unit, Income Tax Department, National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003.

2.The Principal Commissioner of Income Tax - 4, Chennai, Income Tax Department, 121, Nungambakkam High Road, Chennai - 600 034.

... Respondents 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 writ petitioner company on the file of the first respondent to quash the impugned order dated 25.09.2022 passed u/Section 143(3) read with Section 144B of the Act for the Assessment Year 2020-21 in DIN: ITBA/AST/S/143(3)/202223/1045934828(1). For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.D.Prabhu Mukund Arun Kumar Junior Standing Counsel

Dr.ANITA SUMANTH, J.

O R D E R

Learned counsel for the petitioner seeks permission of this Court to withdraw this writ petition. He has also made an endorsement to that effect. 2.In light of the endorsement made, this writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.

03.11.2022 sl Index : Yes / No Speaking Order/Non-Speaking Order To 1.The Assessment Unit, Income Tax Department, National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003.

2.The Principal Commissioner of Income Tax - 4, Chennai, Income Tax Department, 121, Nungambakkam High Road, Chennai - 600 034.

W.P.No.29029 of 2022 and WMP Nos.28316, 28317, 28319 and 28321 of 2022 Dr.ANITA SUMANTH,J.

Upon mention, this matter is listed for hearing under a special list, to correct an error that has crept into order dated 03.11.2022.

2. The following paragraphs will be included as paragraphs 3 and 4 in order dated 03.11.2022.

Learned counsel for the petitioner has made an endorsement seeking liberty to file appeal challenging impugned order dated 25.09.2022 within a period of three (3) weeks from date of order.

Such liberty is granted and appeal, if filed shall be taken on file without reference to limitation but subject to compliance of all other statutory conditions.

3.The order remains undisturbed otherwise.

Sl 04.11.2022