M/S.futura Polyesters Limited,Rep. By Its Joint Executive President,Shri.r.ramesh Babu v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM M/s.Futura Polyesters Limited,Rep. by its Joint Executive President,Shri.R.Ramesh Babu...Petitioner Vs. 1. The Chief Commissioner of Income Tax, 121, Mahatma Gandhi Road, Chennai-600 034. 2. The Commissioner of Income Tax, Chennai-I, 121, Mahatma Gandhi Road, Chennai-600 034. 3. The Deputy Commissioner of Income Tax, Company Circle-II(1), 121, Mahatma Gandhi Road, Chennai-600 034. ...Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, praying to issue a Writ of Certiorari tocall for the records of the 3[rd] respondent in impugned order inPAN No.AABCF5802G dated 31.12.2009 for the assessment year 2002-03 and quash the same. Challenging the assessment order dated 31.12.2009 passed bythe third respondent, for the year 2002-03, the petitioner hascome up with this writ petition. https://hcservices.ecourts.gov.in/hcservices/ 2.Though the petitioner raised very many grounds to quashthe impugned assessment order, the learned counsel for thepetitioner fairly submitted that it would suffice, if thepetitioner is granted liberty to file an appeal under Section246A of the Income Tax Act, before the Appellate Authority, forwhich, the learned counsel appearing for the respondents has noserious objection. 3.Considering the facts and circumstances of the case andhaving regard to the submissions made by the learned counsel oneither side, this Court disposes of this writ petition, grantingliberty to the petitioner to approach the appellate authorityand file an appeal as against the order impugned herein, withina period of four weeks from the date of receipt of a copy ofthis order. On such approach, the appellate authority shallentertain the same, without raising any issue, with regard tolimitation. No costs. Consequently, connected MiscellaneousPetition is closed. Sd/- Assistant Registrar //True Copy// Sub Assistant RegistrarrkTo1. The Chief Commissioner of Income Tax, 121, Mahatma Gandhi Road, Chennai-600 034.2. The Commissioner of Income Tax, Chennai-I, 121, Mahatma Gandhi Road, Chennai-600 034.3. The Deputy Commissioner of Income Tax, Company Circle-II(1), 121, Mahatma Gandhi Road, Chennai-600 034.+1 cc to Mrs.Hema Muralidharan, Advocate, S.R.No.89044 W.P. No. 2688 of 2010 PA(CO)SSM(15/02/2019)