Mrs.meenadevi Manakavalan v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.11.2024 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.5101 and 5102 of 2022 and W.M.P.Nos.5215, 5218, 5219 and 5220 of 2022 M/s.Sun Land Properties Private Limited, Represented by its Director Mrs.Meenadevi Manakavalan ... Petitioner in both W.Ps Vs. 1.The Income Tax Officer, Corporate Ward-6(3), Wanapathy Block, No.121, Mahatma Gandhi Road, Chennai – 600 034. 2.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi. 3.The Joint Commissioner of Income Tax, Corporate Range-3, No.121, Mahatma Gandhi Road, Chennai – 600 034. ... Respondents in both W.Ps Prayer in W.P.No.5101 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in PAN: and quash the Impugned Notice in ____________ https://www.mhc.tn.gov.in/judis W.P.Nos.5101 and 5102 of 2022 ITBA/AST/S/148/2020-2021/1032093268(1) issued on 31.03.2021 passed by the first respondent and the consequential proceedings in ITBA/AST/F/17/2021-2022/1039817582(1) dated 16.02.2022 passed by the second respondent as illegal and without jurisdiction. Prayer in W.P.No.5102 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in PAN: and quash the Impugned Notice in ITBA/AST/S/148/2020-2021/1032089403(1) issued on 31.03.2021 passed by the first respondent and the consequential proceedings in ITBA/AST/F/17/2021-2022/1039815981(1) dated 16.02.2022 passed by the second respondent as illegal and without jurisdiction. For Petitioner: Ms.Vandana Vyas(In both W.Ps) For Respondents : Mrs.S.Premalatha (In both W.Ps) Junior Standing Counsel COMMON ORDER These Writ Petitions have been filed for a Certiorari, to call for the records in PAN: and quash the Impugned Notice in ITBA/AST/S/148/2020-2021/1032089403(1) and the Impugned Notice in ITBA/AST/S/148/2020-2021/1032089403(1) of the first respondent both dated 31.03.2021 and the consequential proceedings in ITBA/AST/F/17/2021- ____________ https://www.mhc.tn.gov.in/judis W.P.Nos.5101 and 5102 of 2022 2022/1039815981(1) and in ITBA/AST/F/17/2021-2022/1039815981(1) both dated 16.02.2022 passed by the second respondent. 2. The learned counsel for the petitioner confirms that orders flowing from the Impugned Notices in these Writ Petitions both dated 31.03.2021 are now before the Appellate Commissioner under Section 246A of the Income Tax Act, 1961. 3. Considering the same, these Writ Petitions are closed with liberty to the petitioner to raise all objections that are available in law before the Appellate Commissioner. No costs. Connected Writ Miscellaneous Petitions are also closed. 08.11.2024 Index : Yes/NoInternet : Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation : Yes/No arb https://www.mhc.tn.gov.in/judis To 1.The Income Tax Officer, Corporate Ward-6(3), Wanapathy Block, No.121, Mahatma Gandhi Road, Chennai – 600 034. 2.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi. 3.The Joint Commissioner of Income Tax, Corporate Range-3, No.121, Mahatma Gandhi Road, Chennai – 600 034. W.P.Nos.5101 and 5102 of 2022 ____________ https://www.mhc.tn.gov.in/judis W.P.Nos.5101 and 5102 of 2022 C.SARAVANAN, J. arb W.P.Nos.5101 and 5102 of 2022 andW.M.P.Nos.5215, 5218, 5219 and 5220 of 2022 08.11.2024