Moolchand Kiran Kumar Jain v. Deputy Commissioner Of Income Tax

W.P.Nos.27999, 28000, 28002, 28003, 28004, 28005 & 28006 of 2022 fIN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 18.10.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.27999, 28000, 28002, 28003, 28004, 28005 & 28006 of 2022 and WMP.Nos.27287, 27288, 27290, 27291, 27292, 27294, 27293, 27296,27295, 27301, 27298, 27300, 27297 & 27299 of 2022 WP.No.27999 of 2022: Moolchand Kiran Kumar Jain ... Petitioner Vs Deputy Commissioner of Income Tax, Central CIR 1(4),Office of the Deputy Commissioner of Income,3[rd] Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Chennia, Tamil Nadu – 600 034.... RespondentPRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the Respondent including the appraisal report and satisfaction memo, if any, culminated in passing the Impugned Order – ITBA/AST/M/153A/2022-23/1045940337(1) dated 26.09.2022 for the Assessment Year 2015-2016 under Section 153A of the Income Tax Act, 1961 and consequential Demand Notice dated 26.09.2022 issued under Section 156 of the Income Tax Act, 1961, and quash the same as illegal, arbitrary and devoid of merit. (In all WPs) W.P.Nos.27999, 28000, 28002, 28003, 28004, 28005 & 28006 of 2022 For Petitioner : Mr.P.S.Raman, Senior Counsel for Ms.M.Sree VishwanthiniFor Respondent: Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER Ms.M.Sree Vishwanthini, learned counsel on record for the petitioner seeks permission to withdraw these Writ Petitions with liberty to approach the appellate authority by way of statutory appeals. She has also made an endorsement to that effect. 2. In light of the endorsement made, these Writ Petitions are dismissed as withdrawn with liberty. Appeals, if any, filed within a period of four (4) weeks from today, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with all/any other statutory conditions. No costs. Connected Miscellaneous Petitions are also dismissed. Index : Yes / NoSpeaking OrderSlToDeputy Commissioner of Income Tax,Central CIR 1(4),Office of the Deputy Commissioner of Income,3[rd] Floor, Investigation Building,No.46, (Old No.108), Mahatma Gandhi Road,Chennia, Tamil Nadu – 600 034. 18.10.2022 https://www.mhc.tn.gov.in/judis W.P.Nos.27999, 28000, 28002, 28003, 28004, 28005 & 28006 of 2022 Dr.ANITA SUMANTH,J. Sl W.P.Nos.27999, 28000, 28002, 28003, 28004, 28005 & 28006 of 2022 and WMP.Nos.27287, 27288, 27290, 27291, 27292, 27294, 27293, 27296, 27295, 27301, 27298, 27300, 27297 & 27299 of 2022 18.10.2022