Https://Hcservices.ecourts.gov.in/Hcservices v. The Principle Commissioner Of Income Tax 8Th Floor Income Tax Annexe Building

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 06.06.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTHW.P.Nos.7448,7452,7453 & 7450 of 2022&W.M.P.Nos.7452, 7456, 7453 & 7450 of 2022 In W.P.No.7448 of 2022K.1006 Singanallur Urban Co-Operative Credit Society Ltd Rep by its Secretary T.Kannan 157 S.R.T. Lay Out Singanallur Coimbatore-641 005....PetitionerVs. 1.The Principle Commissioner of Income Tax 8th Floor Income Tax Annexe Building No.63 Race Course Road Coimbatore-641 018. 2.The Income Tax Officer Non-Corp Ward 1(4) CBE Race Course Road Coimbatore-641 018. 3.The Income Tax Officer National Faceless Assessment Center New Delhi. ...Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, calling for the records relating to impugned ShowCause Notice in DIN and Notice No. ITBA / AST / F / 147 (SCN) /2021-22 /1040654622(1) dated 12.3.2022 issued by the 2[nd]Respondent and quash the same and consequently directing the 2[nd]Respondent to accept the Income Tax Returns filed under freshPANAAVAS9415R for the assessment year 2013-14 as a propercompliance with the Notice dated 29.03.2021 issued underSection 148 of the Income Tax Act for the purpose ofassessment, under Section 147 of the Income Tax Act.In W.P.No.7452 of 2022K.1006 Singanallur Urban Co-Operative Credit Society Ltd Rep by its Secretary T.Kannan 157 S.R.T. Lay Out Singanallur Coimbatore - 641 005....Petitioner Vs. 1.The Principle Commissioner of Income Tax 8th Floor Income Tax Annexe Building No.63 Race Course Road Coimbatore- 641 018. 2.The Income Tax Officer Non-Corp Ward 1(4) CBE Race Course Road. Coimbatore-641 018. 3.The Income Tax Officer National Faceless Assessment Center New Delhi. ...Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, calling for the records relating to impugned ShowCause Notice in DIN and Notice No. ITBA / AST / F / 147 (SCN) /2021-22 / 1040654420(1) dated 12.3.2022 issued by the 2ndRespondent and Quash the same and consequently directing the2nd Respondent to accept the Income Tax Returns filed underfresh PAN for the assessment year 2015-16 as aproper compliance with the Notice dated 29.03.2021 issued underSection 148 of the Income Tax Act for the purpose of assessmentunder Section 147 of the Income Tax Act. In W.P.No.7453 of 2022K.1006 Singanallur Urban Co-Operative Credit Society Ltd Rep by its Secretary T.Kannan 157 S.R.T. Lay Out Singanallur Coimbatore - 641 005....Petitioner Vs. 1.The Principle Commissioner of Income Tax 8th Floor Income Tax Annexe Building No.63 Race Course Road Coimbatore- 641 018.2.The Income Tax Officer Non-Corp Ward 1(4) CBE Race Course Road. Coimbatore-641 018.3.The Income Tax Officer National Faceless Assessment Center New Delhi. ...RespondentsPrayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorarified https://hcservices.ecourts.gov.in/hcservices/ Mandamus, calling for the records relating to impugned ShowCause Notice in DIN and Notice No. ITBA / AST / F / 147 (SCN) /2021-22 / 1040654527(1) dated 12.3.2022 issued by the 2ndRespondent and Quash the same and consequently directing the2nd Respondent to accept the Income Tax Returns filed underfresh PAN for the assessment year 2016-17 as aproper compliance with the Notice dated 29.03.2021 issued underSection 148 of the Income Tax Act for the purpose of assessmentunder Section 147 of the Income Tax Act. In W.P.No.7450 of 2022 K.1006 Singanallur Urban Co-Operative Credit Society Ltd Rep by its Secretary T.Kannan 157 S.R.T. Lay Out Singanallur Coimbatore - 641 005....Petitioner Vs. https://hcservices.ecourts.gov.in/hcservices/ Mandamus, calling for the records relating to impugned ShowCause Notice in DIN and Notice No. ITBA / AST / F / 147 (SCN) /2021-22 / 1040654527(1) dated 12.3.2022 issued by the 2ndRespondent and Quash the same and consequently directing the2nd Respondent to accept the Income Tax Returns filed underfresh PAN for the assessment year 2016-17 as aproper compliance with the Notice dated 29.03.2021 issued underSection 148 of the Income Tax Act for the purpose of assessmentunder Section 147 of the Income Tax Act. In W.P.No.7450 of 2022 K.1006 Singanallur Urban Co-Operative Credit Society Ltd Rep by its Secretary T.Kannan 157 S.R.T. Lay Out Singanallur Coimbatore - 641 005....Petitioner Vs. 1.The Principle Commissioner of Income Tax 8th Floor Income Tax Annexe Building No.63 Race Course Road Coimbatore- 641 018. 2.The Income Tax Officer Non-Corp Ward 1(4) CBE Race Course Road. Coimbatore-641 018. 3.The Income Tax Officer National Faceless Assessment Center New Delhi. ...Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, calling for the records relating to impugned ShowCause Notice in DIN and Notice No. ITBA / AST / F / 147 (SCN) /2021-22 / 1040654714(1) dated 12.3.2022 issued by the 2ndRespondent and Quash the same and consequently directing the2nd Respondent to accept the Income Tax Returns filed underfresh PAN for the assessment year 2014-15 as aproper compliance with the Notice dated 29.03.2021 issued underSection 148 of the Income Tax Act for the purpose of assessmentunder Section 147 of the Income Tax Act. In all W.Ps. For Petitioner : Mr.T.Ramesh For Respondents: Mr.ANR.Jaya Prathap Junior Standing Counsel ORDER These writ petitions challenge pre-assessment notices. Sincethere was no interim protection granted, the respondent IncomeTax Department has proceeded with assessment and has passedorders of assessment that have been impugned in W.P.Nos.11376,11385 & 11380 of 2022 today. 2. Hence, these writ petitions are rendered infructuous.Incidentally, learned counsel for the petitioner states that asfar as assessment year 2016-17 is concerned, though thepetitioner had quoted wrong PAN number, the Assessing Authorityhas taken note of change of PAN number and has passed an orderof assessment granting the benefit of deduction under Section80P. 3. These writ petitions are closed as infructuous. Connectedwrit miscellaneous petitions are closed. No Costs. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrarnst/skaTo 1.The Principle Commissioner of Income Tax 8th Floor Income Tax Annexe Building No.63 Race Course Road Coimbatore-641 018.2.The Income Tax Officer Non-Corp Ward 1(4) CBE Race Course Road Coimbatore-641 018.3.The Income Tax Officer National Faceless Assessment Center New Delhi.+4cc to Mr.A.P.Srinivas Senior Standing Counsel, S.R.No.32618 KV(CO)SB(27/06/2022) https://hcservices.ecourts.gov.in/hcservices/