Orchid Pharma Limited v. Deputy Commissioner Of Income Tax, Company Circle V(1)

IN THE HIGH COURT OF JUDICATURE AT MADRAS (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY PRESENT THE HON'BLE MR.JUSTICE C.SARAVANAN W.M.P.No.17319 of 2021 in W.P.No.28052 of 2010 Orchid Pharma Limited,represented by its Managing Director,Mr.Manish Dhanuka“ORCHID TOWERS”,No.313, Valluvarkottam High Road,Nungambakkam, Chennai-600 034....Petitioner/Petitioner(Petitioner cause title amended videorder dt.03/08/2021 made in WMP.17320/21in WP.28052/2010 to CSNJ) Vs. 1.Deputy Commissioner of Income Tax, Company Circle V(1), 121, Mahatma Gandhi High Road, Chennai-600 034....Respondent Prayer: Petition praying that in the circumstances statedtherein and in the affidavit filed therewith on the file of theHigh Court will be pleased to modify the order in W.P.No.28052of 2010 dated 27.05.2021 and thereby extend the time period topass appropriate orders by a further period of 8 weeks from theexpiry of the due date. Prayer in WP: Writ Petition filed under Article 226 of the Constitutionof India to issue a Writ of Certiorari, to call for the recordsof the respondent and quash the impugned notice issued underSection 148 of the Act in PAN No.AAACO 0402 B/82 dated11.11.2009 and consequentially quash the proceedings in No.AAACO0402B/2010-11/82 dated 01.12.2010 as illegal and withoutjurisdiction. ORDER: This Petition coming on for hearing upon perusing thepetition and the affidavit filed in suppor thereof and uponhearing the arugments, Mr.R.Sivaraman, Advocate for the https://hcservices.ecourts.gov.in/hcservices/ Petitioner and of Mrs.Hema Muralikrishnan Senior StandingCounsel for the Respondent, this Court made the following order: By an order dated 27.05.2021, this Court directed therespondent to pass appropriate orders within a period of sixtydays from the date of receipt of a copy of this order. 2. The learned counsel for the petitioner submits that therespondent has not received certified copy of the order of thisCourt and therefore the petitioner did not file anyreply/representation after receipt of the webcopy.Therefore, the petitioner has filed this petition for extensionof time for the respondent to pass order in terms of the orderdated 27.05.2021 after considering the representation/reply ofthe petitioner. 3. The learned cousnel for the petitioner further submitsthat the respondent is likely to pass order as 60[th] day from theaforesaid date will expire in a day or two. 4. Considering the reasons expressed by the affidavit filedin support of this petition, this Court is inclined to extendthe time by a further period of 60 days from today. Therespondent is directed to inform the concerned officer to not topass any order. 5. The petitioner is at liberty to file reply /representation if any, within a period of 30 days from the dateof hosting of this order in the High Court's Website. Therespondent shall consider the reply/representation filed by thepetitioner if any, before passing such order on merits, inaccordance with law. 6. Accordingly, this petition is ordered. Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar kkd To 1.Deputy Commissioner of Income Tax, Company Circle V(1), 121, Mahatma Gandhi High Road, Chennai-600 034. Company Circle V(1), 121, Mahatma Gandhi High Road, Chennai-600 034. +1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.38216 GMI(CO)CB(03/09/2021) W.M.P.No.17319 of 2021 in W.P.No.28052 of 2010