Maya Appliances Pvt. Ltd., v. Assistant Commissioner Of Income Tax,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07.11.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.31391 of 2019 and W.M.P.No.31563 of 2019 Maya Appliances Private Limited Represented by K.Uma Shankar, Senior Manager No.10/5, Royal Enclave Besant Avenue Road, Adyar, Chennai-600 020.

...Petitioner

vs.

1.The Assistant Commissioner of Income Tax Company Circle 4(1) Chennai Main Building, No.121 Mahatma Gandhi Road, Nungambakkam Chennai-600 034.

2.The Deputy Commissioner of Income Tax, Company Circle 4(1) No.121, Mahatma Gandhi Road, Nungambakkam Chennai-600 034.

3.The Principal Commissioner of Income Tax - 4 No.121, Mahatma Gandhi Road, Nungambakkam Chennai-600 034.

4.The Union of India, Represented by Revenue Secretary North Block, New Delhi - 110 001.

...Respondents

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to quash the impugned Notice No.ITBA/AST/S/148/2018-19/1015348498(1) dated 16.03.2019 read with communication dated 23.07.2019 for AY 20122013 passed by the 1st respondent.

For Petitioner :

Mr.Raghavan Ramabadran For Respondents :

Mrs.Hema Muralikrishnan Senior Standing Counsel

O R D E R

The learned counsel appearing for the petitioner seeks permission of this Court to withdraw this writ petition with liberty to file a fresh writ petition, after an order is passed by the Assessing Officer on the objections filed by the petitioner against reopening. He has also made an endorsement to that effect.

2. Granting such liberty, this Writ Petition is dismissed as withdrawn. It is made clear that granting liberty to the petitioner to approach this Court after an order is passed, in case against the petitioner, does not mean that this Court has considered the merits raised in this writ petition as against the reopening, as of now, and expressed any view. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS-IV) // True Copy// Sub Assistant Registrar mk To 1.The Assistant Commissioner of Income Tax Company Circle 4(1) Chennai Main Building, No.121 Mahatma Gandhi Road, Nungambakkam Chennai-600 034.

2.The Deputy Commissioner of Income Tax, Company Circle 4(1) No.121, Mahatma Gandhi Road, Nungambakkam Chennai-600 034.

3.The Principal Commissioner of Income Tax - 4 No.121, Mahatma Gandhi Road, Nungambakkam Chennai-600 034.

4.The Union of India, Represented by Revenue Secretary North Block, New Delhi - 110 001.

+1cc to M/s.Hema Murali Krishnan, Advocate, SR.No.92253. +1cc to Mr.Lakshmi Kumar, Advocate, SR.No.92992. W.P.No.31391 of 2019 (CO) CSR(13/12/2019)