Assistant Commissioner Of Income Tax, Central Circle-1, Hyderabad v. Commissioner Income Tax [(2000) 2 Scc718

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM Sri R.Kondal Rao ..Petitionervs. 1.Income Tax Settlement Commission, Additional Branch, 640, Anna Salai, Nandanam-600 035. 2.Commissioner of Income Tax (Central), 7[th] Floor, Aayakar Bhavan, Basheer Bhag, Hyderabad. 3.Assistant Commissioner of Income Tax, Central Circle-1, Hyderabad. ..Respondents PRAYER : Writ Petition is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorarified Mandamus, calling for the records of thepetitioner on the file of the first respondent hereinS.A.No.AP/HD/51/2011-12/8/IT and quash the order dated28.09.2011 and consequently direct the first respondent to treatthe application filed by the petitioner as valid and allow to befurther proceeded with as per Section 245D(2C) of the Income TaxAct, 1961. For Petitioner : Mr.R.SivaramanFor Respondents : Mr.A.P.Srinivas, Senior Standing Counsel for Income Tax.O R D E R Learned counsel for the petitioner fairlymade a submission that the writ petition is filed before thewrong Forum. The issue has been decided in the case of MalabarIndustrial Co. Ltd vs. Commissioner Income Tax [(2000) 2 SCC718]. https://hcservices.ecourts.gov.in/hcservices/ 2. As per the abovesaid judgement, the petitioner hasto approach the High Court of Telangana for adjudication of theissues as the jurisdiction of the Assessing Officer is fallingwithin the jurisdiction of High Court of Telangana. 3. In view of the above said submission of learnedcounsel for the petitioner, the writ petition stands disposed ofwith liberty to the petitioner to approach the jurisdictionalHigh Court, within a period of Four weeks from the date ofreceipt of a copy of this Order. 4. Accordingly, the writ petition stands disposed of.However, there shall be no order as to costs. Consequently,connected miscellaneous petition is closed. s/d- Assistant Registrar True Copy Sub-Assistant Registrar SvnTo1.Income Tax Settlement Commission, Additional Branch, 640, Anna Salai, Nandanam-600 035. 2.Commissioner of Income Tax (Central), 7[th] Floor, Aayakar Bhavan, Basheer Bhag, Hyderabad. 3.Assistant Commissioner of Income Tax, Central Circle-1, Hyderabad. Copy toThe Section OfficerER SectionHigh Court, Madras 104. RSV(CO)SP(14/06/2021) WP No.3034 of 2012