M/S.vestas Wind Technology India Private Limited v. Assistant Commissioner Of Income Tax, Company Circle 3(2) 4[Th] Floor, Wanaparthy Block

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM M/s.Vestas Wind Technology India Private Limited,Represented by its Director – Finance,Mr.Govindaraj KolappanNo.298, Rajiv Gandhi Salai (OMR)Sholinganallur, Chennai – 600 119. ... PetitionerVs. Assistant Commissioner of Income Tax,Company Circle 3(2)4[th] Floor, Wanaparthy Block,121, Mahatma Gandhi Road,Chennai – 600 034. ... Respondent PRAYER : Writ Petition filed Under Article226 of theConstitution of India to issue of Writ of Certiorari, callingfor the records on the file of the respondent and quash theimpugned notice in PAN No. dated 25.02.2016 underSection 143(2) of the Income Tax Act, 1961. For Petitioner: Mr.N.V.BalajiFor Respondent: Mrs.Hema Muralikrishna Standing Standing Counsel for Income Tax O R D E R The writ on hand is filed challenging the notice dated25.02.2016, issued under Section 143 (2) of the Income Tax Act,1961. 2. The very same writ petitioner filed the writpetitions in W.P.Nos.37562 & 37563 of 2016 challenging thenotices under Section 148 of the Income Tax Act and the orderdisposing of the objections issued by the respondent dated08.09.2016 & 09.09.2016 respectively. In this view of thematter, the respondent has not proceeded further, due topendency of the writ petitions and now the writ petitions filedby the petitioner are dismissed. https://hcservices.ecourts.gov.in/hcservices/ 3. This Court is of an opinion that a fresh notice isto be issued under Section 143 (2) of the Income Tax Act toproceed further. In fact the impugned order dated 25.02.2016 isissued under Section 143 (2) was not acted upon for five yearsand therefore, the respondent has to issue a fresh notice to thepetitioner, enabling the petitioner to furnish furtherinformations and details for the purpose of completion of thereassessment proceedings. 4. In this view of the matter, impugned notice dated25.02.2016 issued under Section 143 (2) of the Income Tax Act isquashed and the respondent is directed to issue a fresh noticeto the assessee by following the procedures contemplated. 5. Accordingly, the writ petition stands allowed. Nocosts. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar Pns To The Assistant Commissioner of Income Tax,Company Circle 3(2)4[th] Floor, Wanaparthy Block,121, Mahatma Gandhi Road,Chennai – 600 034. +1cc to Mr.N.V.Balaji, Advocate, S.R.No.20170+1cc to Mr.Hema MuraliKrishnan, Advocate, S.R.No.30125 UM(CO)SB(03/08/2021) W.P.No.37565 of 2016andW.M.P.No.32191 of 2016