Gem Edible Oils Pvt Ltd v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.01.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.35878 of 2019 & WMP.Nos.36789 & 36791 of 2019 Gem Edible Oils Private Limited, Rep.by its Managing Director, Mr.K.M.Chjinnadurai

...Petitioner

--Vs-- The Assistant Commissioner of Income Tax, Corporation Circle-1 63, Race Course Road, Coimbatore-641 018

...Respondent

Prayer:

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorari, calling for the records of the respondent in PAN No.AACCG3203C pursuant to the impugned notice dated 28.03.2019 issued under Section 148 in Notice No.ITBA/AST/S/148/2018-19/1015475332(1) culminating the issue of reasons for reopening U/s.147 dated 04.11.2019 in impugned notice No.ITBA/AST/F/17/2019-20/1019720039(1) for AY 2012-13 culminating the issue of show cause notice dated 24.12.2019 in DIN & Letter No.ITBA/COM/F/17/2019-20/1023043860

(1) and quash the proceedings issued by the respondent therein. For Petitioner : Mr.Raveendran B.

For Respondent : Mrs.Hema Murali Krishnan Senior Standing Counsel

O R D E R

Order of assessment dated 28.12.2019 is stated to have been passed by the Assessing Officer.

2. In the light of the same nothing further survives in this writ petition and the same is dismissed. Consequently, connected miscellaneous petitions are closed. No costs. -s/d- Assistant Registrar(CS-I) True Copy Sub-Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/

ska To 1.The Assistant Commissioner of Income Tax, Corporate Circle-1 63, Race Course Road, Coimbatore-641 018 2.The Income Tax Officer Investigation, 63, Race Course Road, Coimbatore-641 018 +1 CC to Mr.A.P. Srinivas, Advocate sr 1274 W.P.No.35878 of 2019 & WMP.No.36789 & 36791 of 2019 RR(CO) SP(11/02/2020) https://hcservices.ecourts.gov.in/hcservices/