M/S.sherisha Technologies Pvt.ltd v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.21726 of 2018andW.M.P.Nos.25493 & 25494 of 2018 M/s.Sherisha Technologies Pvt.Ltd.,Represented by its Director,Mr.Anil Jain,1/171, Old Mahabalipuram Road,Thiruporur,Kanchipuram – 603 110.... Petitioner Vs 1. Principal Commissioner of Income Tax-6, Chennai, 121, Mahatma Gandhi Road, Chennai – 600 034. Chennai, 121, Mahatma Gandhi Road, Chennai – 600 034. 2. Income Tax Officer, Corporate Ward 6(2) Chennai, Chennai – 600 034. Corporate Ward 6(2) Chennai, Chennai – 600 034. 3. Assistant Commissioner of Income Tax, Central Circle 1(4), Bengaluru, Bengaluru – 560 001.... RespondentsPrayer : Writ Petition filed Under Article226 of theConstitution of India to issue of Writ of Certiorari, callingfortherecordsoftherespondentsinC.No.6105/Centralisation/PCIT-6/2018-19 and quash the impugnednotificationinNotificationNo.04/PCIT-6/2018-19inC.No.6105/Cebtralisation/PCIT-6/2018-19 dated 12.07.2018 passedby the 1st respondent under Section 127 of the Income Tax Act,1961. For Petitioner: Mr.R.SivaramanFor Respondents : Mr.A.P.SrinivasSenior Standing counselFor Income Tax andMr.A.N.R.Jayaprathap ORDER The relief sought for in this writ petition is to call forthe records of the respondents in C.No.6105/Centralisation/PCIT-6/2018-19 and to quash the impugned notification in NotificationNo.04/PCIT-6/2018-19 in C.No.6105/Cebtralisation/PCIT-6/2018-19dated 12.07.2018 passed by the 1st respondent under Section 127of the Income Tax Act, 1961. 2. The learned Senior Standing counsel appearing on behalfof the respondents made a submission that a search was conductedin the premises of the petitioner on 02.04.2021 andconsequently, steps are taken to transfer the files of thepetitioner from Bangalore to Chennai. It is needless to statethat the petitioner is bound to co-operate for the proceedingsinitiated by the Income Tax Department for transfer ofproceedings and for early disposal. In view of the developmentstook place occurred during the pendency of the writ petition, nofurther consideration is required. 3. Accordingly, the writ petition stands closed. No costs.Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS V) //True Copy// Kak Sub Assistant Registrar To 1.The Principal Commissioner of Income Tax-6, Chennai, 121, Mahatma Gandhi Road, Chennai – 600 034. 2.The Income Tax Officer, Corporate Ward 6(2) Chennai, Chennai – 600 034.3.The Assistant Commissioner of Income Tax, Central Circle 1(4), Bengaluru, Bengaluru – 560 001. +1cc to AP.Srinivas, Advocate Sr No.38114 PCH (CO)PR (22/09/2021) W.P.No.21726 of 2018