Indian Syntans Investments Pvt. Ltd v. The Deputy Commissioner Of Income Tax,Company Circle Ii (3)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED09.01.2017 CORAM The Hon'ble Mr.Justice HULUVADI G.RAMESHAND The Hon'ble Dr. Justice ANITA SUMANTH W.A. No.2646 of 2010 Indian Syntans Investments Pvt. Ltd.,represented by its DirectorN.Narayanan .. Appellant v. The Deputy Commissioner of Income Tax,Company Circle II (3),121, Nungambakkam High Road,Chennai-600 034... Respondent Appeal filed under Clause 15 of Letters Patent against the judgment dated 30.11.2010 passed by the learned Single Judge in W.P. No.27139/2010. For appellant:Mr.P.S.Raman,Senior Counsel forMr.R.Sivaraman For respondent:Mr.P.Rajkumar Jhabakh JUDGMENT (Judgment of this Court was delivered by ANITA SUMANTH, J.) The present Writ Appeal is filed challenging an order dated 30.11.2010 passed by the learned Single Judge in W.P. No.27139 of 2010. HULUVADI G.RAMESH J.ANDDr.ANITA SUMANTH,J. vga 2.This Writ Appeal is disposed of by modifying the order dated 30.11.2010 passed by the learned Single Judge and setting aside only impugned order dated 30.03.2010. We confirm the direction to the respondent to consider the objections on the assumption of jurisdiction after granting the Assessee an opportunity of personal hearing. Accordingly, the respondent is directed to pass a speaking order on the aspect of jurisdiction under Section 147 of the Act, within a period of four weeks from the date of receipt of a copy of this order. No costs. Index:Yes/Novga (H.G.R.J.) (A.S.M.J.) 09.01.2017 To The Deputy Commissioner of Income Tax, Company Circle II (3),121, Nungambakkam High Road,Chennai-600 034. W.A. No.2646 of 2010