Kalaignar Tv Private Limitedno.367/369, Anna Salaiteynampet, Chennai-600 18.( v. The Principal Commissioner Of Income-Tax-10

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Kalaignar TV Private LimitedNo.367/369, Anna SalaiTeynampet, Chennai-600 18.(Represented by its DirectorMr.P.Amirtham) ...Petitioner Vs. 1. The Principal Commissioner of Income-tax-10 6[th] Floor, Annexe Building,M.G.Road, Nungambakkam,Chennai-600 034.M.G.Road, Nungambakkam,Chennai-600 034. 2. The Assistant Commissioner of Income TaxNon-Corporate Circle 20(1)M.G.Road, NungambakkamChennai-600 034.Non-Corporate Circle 20(1)M.G.Road, NungambakkamChennai-600 034. 3. The Chief Commissioner of Income-tax-3M.G.Road, NungambakkamChennai-600 034.M.G.Road, NungambakkamChennai-600 034. 4. Group M Media India P. Ltd., 8[th] Floor, Commerz International Business Park Oberoi,Garden City, Coregaon East, Mumbai – 400 063.Garden City, Coregaon East, Mumbai – 400 063. 5. Gajaanand Maatrix896/2 Suriyan Nagar, ABT Road ExtensionKaruvamapalayam, Tirupur – 641 604.896/2 Suriyan Nagar, ABT Road ExtensionKaruvamapalayam, Tirupur – 641 604. 6. Mind Hunter Management Consultants P Ltd.,20A-6, VV Flats, W.No.89, BandiVenkatesa Street,Triplicane, Chennai-600 005.20A-6, VV Flats, W.No.89, BandiVenkatesa Street,Triplicane, Chennai-600 005. 7. Vijayalakshmi Palanisamy Charitable TrustNo.1996-A, Krishna Colony,Singanallur, Coimbatore – 641 005.No.1996-A, Krishna Colony,Singanallur, Coimbatore – 641 005. 8. Aachi Masala Foods P. Ltd.,AP 998, G Block, 15[th] Street,Anna Nagar, Chennai-600 040.AP 998, G Block, 15[th] Street,Anna Nagar, Chennai-600 040. 9. Saravana StoresNo.45, Ranganathan Street,T.Nagar, Chennai-600 017.No.45, Ranganathan Street,T.Nagar, Chennai-600 017. 10.Bandb Textiles Unit of Ramraj HandloomsNo.173/1, Mayapuram Bhavani Main Road,Rnpudur PO, Erode – 638 005.No.173/1, Mayapuram Bhavani Main Road,Rnpudur PO, Erode – 638 005. 11.Elegant PublicitiesNew No.161, General Patters Road, Mount Road, Chennai-600 002.New No.161, General Patters Road, Mount Road, Chennai-600 002. 12.Catalyst Public Relations P. Ltd.,No.3, D Block, 2[nd] Floor, Gemini Parsn Apt.,599, Anna Salai, Chennai-600 006.No.3, D Block, 2[nd] Floor, Gemini Parsn Apt.,599, Anna Salai, Chennai-600 006. 13.Red Giant MoviesNo.180, Kodambakkam High Road,Nungambakkam, Chennai-600 034.No.180, Kodambakkam High Road,Nungambakkam, Chennai-600 034. 14.Rise Advertising P. LtdNo.10, 1[st] Floor, West Masi Street, Madurai-625 001.No.10, 1[st] Floor, West Masi Street, Madurai-625 001. 15.VGP Housing P. Ltd.,VGP Square, Saidapet, Chennai-600 015.VGP Square, Saidapet, Chennai-600 015. 16.Minister White ApparelsNew No.17/7, Mahalakshmi Street,T.Nagar, Chennai-600 017.New No.17/7, Mahalakshmi Street,T.Nagar, Chennai-600 017. 17.Shri.Loordu Joseph Henry1A, Vijayashanthi Apartments, 36/50 Halls Road,Egmore, Chennai-600 008.1A, Vijayashanthi Apartments, 36/50 Halls Road,Egmore, Chennai-600 008. 18.Naaptol Online Shopping P. Ltd., 11, Conopus, Kabra Galaxy Star-1 CHS, Brahmand, Azad Nagar, Thane West, Mumbai – 400 607. Brahmand, Azad Nagar, Thane West, Mumbai – 400 607. 19. Otto Clothing P. Ltd., No.3, North Car Street, Tirunelveli Town-627 006. No.3, North Car Street, Tirunelveli Town-627 006. 20. New Hope Food Industries P. Ltd., Chinna Sadayampalayam Road, New Hope Food Industries, Moolapalayam Post, Erode – 638 002. New Hope Food Industries, Moolapalayam Post, Erode – 638 002. 21. Sivananda Saraswasthi SevashramNo.20, Kamban Street, East Tambaram,Chennai 600 059.No.20, Kamban Street, East Tambaram,Chennai 600 059. 22.Chinnasamy Palanisamy,No.14/40, 3[rd] Street, Mum Layout,GN Mills Post, Coimbatore 641 029.No.14/40, 3[rd] Street, Mum Layout,GN Mills Post, Coimbatore 641 029. 23.ESC EDU Ventures Chennai P. Ltd.CC 36/1951, D-7-12, Kaloor Towers,KK Road, Kochi – 682 017.CC 36/1951, D-7-12, Kaloor Towers,KK Road, Kochi – 682 017. 24.Yali Agency, 8B, 1[st] Floor, F-2, Lakshmilaya Apartments, Dr.Ambedkar Road, Kodambakkam,Chennai 600 024.Dr.Ambedkar Road, Kodambakkam,Chennai 600 024. Chinna Sadayampalayam Road, New Hope Food Industries, Moolapalayam Post, Erode – 638 002. New Hope Food Industries, Moolapalayam Post, Erode – 638 002. 21. Sivananda Saraswasthi SevashramNo.20, Kamban Street, East Tambaram,Chennai 600 059.No.20, Kamban Street, East Tambaram,Chennai 600 059. 22.Chinnasamy Palanisamy,No.14/40, 3[rd] Street, Mum Layout,GN Mills Post, Coimbatore 641 029.No.14/40, 3[rd] Street, Mum Layout,GN Mills Post, Coimbatore 641 029. 23.ESC EDU Ventures Chennai P. Ltd.CC 36/1951, D-7-12, Kaloor Towers,KK Road, Kochi – 682 017.CC 36/1951, D-7-12, Kaloor Towers,KK Road, Kochi – 682 017. 24.Yali Agency, 8B, 1[st] Floor, F-2, Lakshmilaya Apartments, Dr.Ambedkar Road, Kodambakkam,Chennai 600 024.Dr.Ambedkar Road, Kodambakkam,Chennai 600 024. 25.Durgakolappan,126/3A, 5[th] Main Road, Nandanam,CIT Nagar, Chennai 600 035.126/3A, 5[th] Main Road, Nandanam,CIT Nagar, Chennai 600 035. 26.New Man Exports,SF No.270, Opp. EB Office, Mangalam Road,Periyandipalaym, Tirpur – 641 687SF No.270, Opp. EB Office, Mangalam Road,Periyandipalaym, Tirpur – 641 687 27.AGS Entertainment P. Ltd.,Flat No.B-2, 1[st] Floor, No.12, Tenth Avenue,Ashok Nagar, Chennai 600 083.Flat No.B-2, 1[st] Floor, No.12, Tenth Avenue,Ashok Nagar, Chennai 600 083. 28.ThiruvaruludhayamNo.77D, 1[st] Floor, Sugam Apartment, Avvai Thiru Nagar,2[nd] Street, Virgumbakkam, Chennai 600 092.No.77D, 1[st] Floor, Sugam Apartment, Avvai Thiru Nagar,2[nd] Street, Virgumbakkam, Chennai 600 092. 29.Media Gate P. Ltd.,G-4, Rams Apartments, No.35, Vijayaraghava Road,T.Nagar, Chennai 600 017.G-4, Rams Apartments, No.35, Vijayaraghava Road,T.Nagar, Chennai 600 017. 30. Lalitha Jewellery Mart P. Ltd.,123, Usman Road, T.Nagar, Chennai 600 017.123, Usman Road, T.Nagar, Chennai 600 017. 31.RP Telebuy Skyshop P.Ltd.,Unit No.A201 & 202, 2[nd] Floor, Block A,Prince Info Park, No.B-81, II Main Road,Ambattur Industrial Estate, Ambattur, Chennai 600 058.Unit No.A201 & 202, 2[nd] Floor, Block A,Prince Info Park, No.B-81, II Main Road,Ambattur Industrial Estate, Ambattur, Chennai 600 058. 32.Kaleeswari Refinery P. Ltd.,No.53, Rajasekaran Street, Mylapore,Chennia 600 004.No.53, Rajasekaran Street, Mylapore,Chennia 600 004. 33.CS Srivathsan HUFHayagrivas Silk House, 78 Usman Road,T.Nagar, Chennai 600 017.Hayagrivas Silk House, 78 Usman Road,T.Nagar, Chennai 600 017. 34.ENES Textile Mills,8/3-C, Sengunthapuram, 1[st] Street,Mangalam Road, Tirupur 641 604.8/3-C, Sengunthapuram, 1[st] Street,Mangalam Road, Tirupur 641 604. 35.V care Herbal Concepts P. ltd.,133, GN Chetty Road, T.Nagar, Chennai 600 017.133, GN Chetty Road, T.Nagar, Chennai 600 017. 36.Indian Bank,Kodambakkam Branch, 347 Arcot Road,Kodambakkam, Chennai 600 024.Kodambakkam Branch, 347 Arcot Road,Kodambakkam, Chennai 600 024. 37.Pothys P. Ltd.,15, Nageswararoa Road, T.Nagar,Chennai 600 017.15, Nageswararoa Road, T.Nagar,Chennai 600 017. 38.Shri.Suresh Ramu KalnjiamStudio 9, No.9/2, (Near Bank of India)Mahalingapuram Main Road, Nungambakkam,Chennai 600 034.Studio 9, No.9/2, (Near Bank of India)Mahalingapuram Main Road, Nungambakkam,Chennai 600 034. 39.Shri.Vijya Kumar,No.3/120, Neelamangalam Village,Gandhi Street, Madambakkam Post,Guduvanchery 603 202.No.3/120, Neelamangalam Village,Gandhi Street, Madambakkam Post,Guduvanchery 603 202. 40.Shri.Ganesapandi Iyyasamy,No.1, Natesan Street, T.Nagar,Chennai 600 017.No.1, Natesan Street, T.Nagar,Chennai 600 017. 41.Ms.Mary Cynthia,No.36/50, Vijaya Shanti Apartments,Halls Road, Egmore,Chennai 600 008.No.36/50, Vijaya Shanti Apartments,Halls Road, Egmore,Chennai 600 008. ... Respondents Writ petition filed under Article 226 of the Constitution ofIndia praying for issuance of a Writ of Certiorari, to directcall for the records of the respondent and quash the impugnednotices bearing common reference PAN : /ACIT/226(3)/NCC-20(1)/CHN under Section 226(3) of the Income Tax Act dated03.03.2017 issued by respondent No.2. For Petitioner : Mr.R.Sandeep BagmarFor Respondents: Mr.M.Swaminathan Standing Counsel (IT) 40.Shri.Ganesapandi Iyyasamy,No.1, Natesan Street, T.Nagar,Chennai 600 017.No.1, Natesan Street, T.Nagar,Chennai 600 017. 41.Ms.Mary Cynthia,No.36/50, Vijaya Shanti Apartments,Halls Road, Egmore,Chennai 600 008.No.36/50, Vijaya Shanti Apartments,Halls Road, Egmore,Chennai 600 008. ... Respondents Writ petition filed under Article 226 of the Constitution ofIndia praying for issuance of a Writ of Certiorari, to directcall for the records of the respondent and quash the impugnednotices bearing common reference PAN : /ACIT/226(3)/NCC-20(1)/CHN under Section 226(3) of the Income Tax Act dated03.03.2017 issued by respondent No.2. For Petitioner : Mr.R.Sandeep BagmarFor Respondents: Mr.M.Swaminathan Standing Counsel (IT) For R1 to R3 Mr.Kalyanaraman, for M/s.Aiyar & Dolia For R36 R4 to R35 & R37 to R41–Service awaited O R D E R It is represented by both side, that the impugned noticesbearing common reference PAN: /ACIT/226(3)/NCC-20(1)/CHN under Section 226(3) of the Income Tax Act dated 03.03.2017are withdrawn by the department on 27.03.2017. Therefore, boththe learned counsel submitted that the prayer sought for in thiswrit petition has become infructuous. 2. Recording the submissions of the learned counselappearing for the petitioner and the respondents, this writpetition is dismissed as infructuous. No costs. Consequently,connected miscellaneous petitions are closed. -s/d- Assistant Registrar(CSV) True Copy Sub-Assistant Registrar mk To 1. The Principal Commissioner of Income-tax-10 6[th] Floor, Annexe Building,M.G.Road, Nungambakkam,Chennai-600 034.M.G.Road, Nungambakkam,Chennai-600 034. 2. The Assistant Commissioner of Income TaxNon-Corporate Circle 20(1)M.G.Road, NungambakkamChennai-600 034.Non-Corporate Circle 20(1)M.G.Road, NungambakkamChennai-600 034. 3. The Chief Commissioner of Income-tax-3M.G.Road, NungambakkamChennai-600 034.M.G.Road, NungambakkamChennai-600 034. +1 cc to Mr.M.Swaminathan Advocate sr 22174+1 cc to M/s.Aiyar & Dolia Advocate sr 21881+1 cc to M/s.Sandeep Bagmar Advocate sr 21830 W.P.No.6629 of 2017rj(co)aa19/04/2017