Kavitharani v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 28.04.2023 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023and WMP Nos.13131, 13134, 13136, 13137, 13138, 13139, 13142, 13143, 13146,13154, 13156, 13157, 13141, 13144, 13145, 13152, 13153, 13155, 15158, 13159, 13160, 13164, 13165 & 13167 of 2023 W.P.No.13453 of 2023: Kavitharani ... Petitioner Vs 1.The Assistant Commissioner of Income Tax, Central Circle - 1(2), Income Tax Department, No.108, Nungambakkam High Road, Chennai - 600 034. 2.The Principal Commissioner of Income Tax Central - 1 Department, No.108, Nungambakkam High Road, Chennai - 600 034.... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the Writ petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act, 1961 dated 30.03.2023 in https://www.mhc.tn.gov.in/judis W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023 DIN:ITBA/AST/S/147/2022-23/1051626817(1) for the Assessment Year 2014-15. (In all WPs)For Petitioner : Mr.A.S.Sriraman For Respondents: Mr.A.P.Srinivas Senior Standing Counsel. COMMON ORDER These writ petitions are dismissed as withdrawn. Liberty as sought for four weeks to enable filing of appeals is granted. Appeals, if filed, within the aforesaid period, shall be entertained by the first appellate authority without reference to limitation but ensuring compliance with all other statutory conditions. Learned counsel is also given liberty to put forth all contentions that may arise from the impugned proceedings before the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / NoSpeaking/non-speaking Order Neutral Citation:Yes/nosl 28.04.2023 To 1.The Assistant Commissioner of Income Tax, Central Circle - 1(2), Income Tax Department, No.108, Nungambakkam High Road, Chennai - 600 034. https://www.mhc.tn.gov.in/judis W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023 2.The Principal Commissioner of Income Tax Central - 1 Department, No.108, Nungambakkam High Road, Chennai - 600 034. W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023 Dr.ANITA SUMANTH,J. Sl W.P.Nos.13453, 13461, 13470, 13476, 13469, 13477, 13479 & 13483 of 2023 andWMP Nos.13131, 13134, 13136, 13137, 13138, 13139, 13142, 13143, 13146,13154, 13156, 13157, 13141, 13144, 13145, 13152, 13153, 13155, 15158, 13159, 13160, 13164, 13165 & 13167 of 2023 28.04.2023