M/S.Aurolab Trust v. National Faceless Assessment Centre, Delhi

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.04.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).Nos.5873 to 5875 of 2022 and W.M.P(MD)Nos.4631 to 4633, 4635 and 4636 of 2022 W.P.(MD)No.5873 of 2022 M/s.Aurolab Trust Represented by its President, Mr.Thulasiraj Ravilla, No.72, Kuruvikaran Salai, Gandhi Nagar, Madurai-625020.

... Petitioner Vs.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records on the file of the respondent relating to notice under Section 274 read with Section 271 (1) (C) dated 28.03.2014 for Assessment Year 2011-2012 in PAN:AAATA1142P and quash the same as invalid in the eyes of law.

For Petitioner : Mr.Ravi Kannan For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel W.P.(MD)No.5874 of 2022 M/s.Aurolab Trust Represented by its President, Mr.Thulasiraj Ravilla, No.72, Kuruvikaran Salai, Gandhi Nagar, Madurai-625020.

... Petitioner 1/3

Vs.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records in the file of the respondent relating to notice under Section 274 read with Section 271 (1) (C) dated 16.09.2016 for Assessment Year 2014-2015 in PAN:AAATA1142P and quash the same as invalid in the eyes of law.

For Petitioner : Mr.Ravi Kannan For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel W.P.(MD)No.5875 of 2022 M/s.Aurolab Trust Represented by its President, Mr.Thulasiraj Ravilla, No.72, Kuruvikaran Salai, Gandhi Nagar, Madurai-625020.

... Petitioner Vs.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records in the file of the respondent relating to notice under Section 274 read with Section 271 (1) (C) dated 23.03.2016 for Assessment Year 2013-2014 in PAN:AAATA1142P and quash the same as invalid in the eyes of law.

For Petitioner : Mr.Ravi Kannan For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel 2/3

COMMON ORDER These writ petitions challenging the impugned notices issued under Section 274 read with Section 271 (1) (C) of the Income Tax Act, are closed in view of the orders passed under these provisions, which are now subject matter of W.P.(MD).Nos.6213 to 6215 of 2022. All the issues are left open, however, to be canvassed in the subsequent writ petitions challenging the orders passed subsequently. No costs. Consequently, the connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar (CS-I) // True Copy // / /2022 Sub Assistant Registrar(CS) sn To +1 CC to M/s.N. DILIPKUMAR, Advocate ( SR-17365[F] dated 07/04/2022 ) W.P(MD).Nos.5873 to 5875 of 2022 05.04.2022 sg(CO) GC(20.04.2022) 3P 3C 3/3