M.kausalya v. The Principal Commissioner Of Income Tax-I, Trichy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 18.03.2021 CORAM M.Kausalya ... Petitioner Vs. 1. The Principal Commissioner of Income Tax-I, Trichy. 2. The Deputy Commissioner of Income Tax Circle-1, Trichy. ... Respondents Prayer: Writ petitionis filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, calling forthe records pertaining to the impugned second notice dated31.03.2015 and the consequential communication dated 18.02.2016issued by the second respondent and quash the same as withoutjurisdiction and illegal. For Petitioner : Mr.T.BashyamFor Respondents : Mr.N.Dilip Kumar, Standing Counsel. * * * Heard the learned counsel on either side. 2. The petitioner questions the impugned notice dated31.03.2015 and the consequential communication dated 18.02.2016issued by the second respondent on the grounds set out in theaffidavit filed in support of this writ petition. 3. This Court indicated that since the petitioner has come atthe notice stage itself, this Court may not be inclined to entertainthis writ petition. Thereupon, the petitioner's counsel submittedthat all the contentions of the petitioner may be left open. Thepetitioner has already given reply before the second respondent. 4. The second respondent shall give an opportunity ofpersonal hearing to the petitioner and thereafter, pass orders inaccordance with law. I make it clear that all the contentions of thepetitioner are left open and I have not gone into the merits of thematter. https://hcservices.ecourts.gov.in/hcservices/ 5. This writ petition stands disposed of accordingly. Nocosts. Consequently, connected miscellaneous petitions are closed. // True Copy // Sd/- Assistant Registrar (CS-III) Sub Assistant Registrar(CS) PMU Note: In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned. To:1. The Principal Commissioner of Income Tax-I, Trichy. 2. The Deputy Commissioner of Income Tax Circle-1, Trichy. +1 CC to M/s.T.BASHYAM, Advocate ( SR-12152[F] dated 18/03/2021 ) +1 CC to M/s.N.DILIP KUMAR, Advocate ( SR-12271[F] dated18/03/2021 ) W.P.(MD)No.5110 of 201618.03.2021