New v. The Deputy Commissioner Of Income Tax,Company Circle Ii (3)

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.03.2021CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANANW.P.No.1941 of 2014 M/s.Indian Syntans Investments Pvt. Ltd,A Private Limited CompanyIncorporated under the Provisions of the Indian Companies Act, 1956,Represented by its Managing Director,Mr.Kannan Narayanan, New No.12, (Old No.71), 3[rd] Main Road,Kasturba Nagar, Adayar, Chennai – 600 020. ... Petitioner Vs. The Deputy Commissioner of Income Tax,Company Circle II (3),121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondent Prayer: Writ Petition is filed under Article 226 of theConstitution of India praying for the issuance of Writ ofCertiorari, to call for the records on the files of therespondent and issue a writ, direction or order in the nature ofcertiorari or any other appropriate writ or order under Article226 of the Constitution of India and quash the impugned noticeissued by the respondent under Section 148 of the Act in PANNo.AAACl1775K dated 26.12.2012 and consequential quash theproceedings in dated 10.01.2014. For Petitioner : Mr.R.SivaramanFor Respondent : Mr.Prabhu Mukunth Arunkumar Standing Counsel O R D E R Though detailed submissions were made on behalf of thepetitioner and the respondent, since the issue is squarelycovered by an order dated 23.02.2021 of this Court inW.P.No.30806 of 2014 which was passed for the Assessment year2009-2010 this writ petition is disposed in terms of the saidorder. The said writ petition was disposed in the light of theorder of this Court dated 28.11.2016 in T.C.A.Nos.500 and 501 of2016 for the Assessment years 2010-2011 and 2011-2012. 2.The reasons given for re-opening the Assessment for theAssessment years 2010-2011 and 2011-2012 is same as the reasons https://hcservices.ecourts.gov.in/hcservices/ given for re-opening the Assessment for the Assessment year2009-2010 which has been quashed by an order dated 23.02.2021. 3.In view of the same, I am inclined to allow this writpetition. Accordingly, this writ petition stands allowed. Nocosts.Sd/- Assistant Registrar(CS VII) /TRUE COPY/ jas Sub-Assistant Registrar To The Deputy Commissioner of Income Tax,Company Circle II (3),121, Mahatma Gandhi Road,Nungambakkam, Chennai – 600 034. +1CC TO M/S.HEMA MURALIKRISHNAN, ADVOCATE, SR.NO. 20265PCH(CO)KKN 29/04/2021 W.P.No.1941 of 2014