Maya Varadarajan, v. Assistant Commissioner Of Income Tax,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.11.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.31388 of 2019 and W.M.P.No.31555 of 2019 Maya Varadarajan No.10/5, Royal Enclave Beasant 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.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/148/2018-19/1015525290(1) dated 29.03.2019 read with communication dated 16.09.2019 for assessment year 2012-2013 passed by the 1st respondent. For Petitioner :

Mr.Raghavan Ramabadran For Mr.A.Lawrence For Respondents :

Mr.Prabhu Mukunth Arunkumar Standing Counsel https://hcservices.ecourts.gov.in/hcservices/

O R D E R

This writ petition is filed challenging the notice issued under Section 148 of the Income tax Act, 1961 dated 29.03.2019.

2. The learned counsel appearing for the petitioner seeks permission of this Court to withdraw this writ petition with liberty to file objections against the reasons furnished for reopening the assessment and thereafter, to agitate the matter in the manner known to law, based on the order to be passed by the Assessing Officer on the objections of the petitioner against the reopening. He has also made an endorsement to that effect.

3. Granting such liberty, this Writ Petition is dismissed as withdrawn.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 Revenue Secretary Union of India, North Block, New Delhi - 110 001.

+1cc to Mr.Hema Muralikrishnan, Advocate SR.No. 96096 W.P.No.31388 of 2019 A.SK(20/12/2019) https://hcservices.ecourts.gov.in/hcservices/