M/S Study Abroad Educational Consultants v. The Assessment Unit
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 04.11.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and WMP Nos.28447, 28449, 28450 & 28452 of 2022 M/s.Study Abroad Educational Consultants, (Rep. by its Partner) 74, Kasturi Rangan Road, Alwarpet, Chennai 600 018 PAN: ACOFS7492J ... 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, 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, to call for the records of the Writ Petitioner Company on the file of the First Respondent to quash the impugned order dated 21.09.2022 passed u/s 143(3) read with section 144B of the Act for the Assessment Year 2020-21 in DIN: ITBA/AST/S/143(3)/2022-23/ 1045784849(1).
For Petitioner : Mr.S.Sridhar
O R D E R
Learned counsel for the petitioner seeks permission to withdraw this Writ Petition with liberty to approach the appellate authority by way of statutory appeal. He has also made an endorsement to that effect.
2. In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above. Appeal, if any, filed within a period of three
(3) weeks from today, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with other statutory conditions, if any, and disposed expeditiously and in accorance with law. No costs. Connected Miscellaneous Petitions are closed. 04.11.2022 Index : Yes / No Speaking/non-speaking Order vs 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, Chennai, Income Tax Department, 121, Nungambakkam High Road, Chennai - 600 034.
Dr.ANITA SUMANTH,J.
vs and WMP Nos.28447, 28449, 28450 & 28452 of 2022 04.11.2022