M.kausalya v. The Principal Commissioner Of Income Tax – 1, Trichy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.10.2021 CORAM: THE HONOURABLE MR.JUSTICE M.DURAISWAMYAND THE HONOURABLE MR.JUSTICE K.MURALI SHANKAR W.A(MD)No.1876 of 2021andC.M.P(MD)No.8264 of 2021 M.Kausalya ... Appellant / Writ Petitioner Vs. 1.The Principal Commissioner of Income Tax – 1, Trichy. 2.The Deputy Commissioner of Income Tax, Circle – 1, Trichy.... Respondents / Respondents Prayer: Writ Appeal filed under Clause 15 of the Letters Patentagainst the order, dated 18.03.2021 made in W.P(MD)No.5110 of 2016on the file of this Court. Prayer in WP(MD). 5110/ 2016 : Writ Petition is filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari calling forthe records pertaining to the impugned 2nd notice dated 31.03.2015and the consequential communication dated 18.02.2016 issued by the2nd respondent and quash the same as without jurisdiction andillegal. For Appellant: Mr.T.BashyamFor Respondents : Mr.N.Dilip Kumar JUDGMENT (Judgment of the Court was delivered by M.DURAISWAMY,J.) Challenging the order passed in W.P(MD)No.5110 of 2016, dated18.03.2021, the writ petitioner has filed the above Writ Appeal. https://hcservices.ecourts.gov.in/hcservices/ 2.The appellant filed the Writ Petition to issue a Writ ofCertiorari, to call for the records pertaining to the impugnedsecond notice dated 31.03.2015 and the consequential communicationdated 18.02.2016 issued by the second respondent and to quash thesame. 3.On a perusal of the order impugned in the Writ Appeal, itcould be seen that the same is a consent order passed by thelearned Single Judge. 4.When the Writ Petition came up for hearing before thelearned Single Judge, the petitioner's counsel submitted that allthe contentions of the petitioner may be left open and that thepetitioner has already given her reply to the second respondentfor the notices issued to her. The learned Single Judge directedthe second respondent to give an opportunity of personal hearingto the appellant and thereafter pass orders in accordance withlaw. The learned Single Judge also made it clear that all thecontentions of the writ petitioner are left open. 5.Since the appellant/writ petitioner has filed the WritAppeal as against the consent order passed by the learned SingleJudge, the same cannot be entertained by this Court. 6.In such view of the matter, the Writ Appeal is liable to bedismissed and accordingly, the same is dismissed. No costs.Consequently, connected Miscellaneous Petition is closed.Sd/- Assistant Registrar (CS-II) / /2021 Sub Assistant Registrar(CS) indu/ps Note : In view of the present lock down owing to COVID-19 pandemic, a webcopy of the order may be utilized for official purposes, but,ensuring that the copy of the order that is presented is thecorrect copy, shall be the responsibility of the advocate /litigant concerned. To1.The Principal Commissioner of Income Tax – 1, Trichy. https://hcservices.ecourts.gov.in/hcservices/ 2.The Deputy Commissioner of Income Tax, Circle – 1, Trichy.+1 CC to M/s.N.DILIPKUMAR, Advocate (SR-31407[F] dated06/10/2021 ) W.A(MD)No.1876 of 202105.10.2021 RK (20/10/2021) 3P 4C https://hcservices.ecourts.gov.in/hcservices/