Balaji Rangaswamy v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.09.2024 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.5889 of 2022 and W.M.P.Nos.5993 and 5994 of 2022 Balaji Rangaswamy ... Petitioner Vs 1.The Income Tax Officer, Non Corp Circle 1(2), CHE No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi. 3.The Principal Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondents Prayer: W.P.No.5889 of 2022 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the respondents in PAN.No. and quash the impugned notice in ITBA/AST/S/148/2020-21/1031871257(1) dated 29.03.2021 issued under Section 148 of the Income Tax Act, 1961 issued by the 1[st ]respondent and the consequential proceedings in ITBA/AST/F/17/2021-22/1038869878(1) dated 19.01.2022 issued by the 2[nd] respondent. For Petitioner : Mr.R.Sivaraman For Respondents : Mr.B.Ramanakumar Senior Standing Counsel ORDER It is noticed that after W.P.No.5889 of 2022 was filed challenging the impugned notice issued under Section 148 of the Income Tax Act and the order rejecting the objections of the petitioner was passed on 19.01.2022 an Assessment order has been passed on 31.03.2023. The petitioner has already challenged the said Assessment order in W.P.No.20783 of 2023. Since the proceedings challenged in W.P.No.5889 of 2022 has merged with the Assessment order dated 31.03.2023 impugned in W.P.No.20783 of 2023, I am inclined to dismiss W.P.No.5889 of 2022 this writ petition has infructuous. All the issues are left open to be canvassed including the objections of the petitioner against re-opening the assessment in W.P.No.20783 of 2023. 2. This Writ Petition stands dismissed as infructuous. No costs. Consequently, connected writ miscellaneous petitions are closed. 05.09.2024 Index : Yes/NoInternet : Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation : Yes/Nojas W.P.No.5889 of 2022 To 1.The Income Tax Officer, Non Corp Circle 1(2), CHE No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi. 3.The Principal Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. C.SARAVANAN, J. W.P.No.5889 of 2022 jas W.P.No.5889 of 2022and W.M.P.Nos.5993 and 5994 of 2022 05.09.2024