Ramanujam Vasudevan v. The Deputy Commissioner Of Income Tax Non Corp. Circle 17(1) Che Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.03.2022 CORAM : THE HON'BLE MR.MUNISHWAR NATH BHANDARI, CHIEF JUSTICEAND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.NOS.5182 & 5186 OF 2022 Ramanujam Vasudevan .. Petitioner inboth W.Ps. Vs. 1. The Deputy Commissioner of Income Tax Non Corp. Circle 17(1) CHE Room No.514 - BSNL Building, 5th Floor Income Tax Office, BSNL Tower No.16, Greams Road, Chennai 600 006. 2. The Commissioner of Income Tax Wanaparthy Block, Aayakar Bhawan No.121, M G Road, Nungambakkam Chennai 600 034. Wanaparthy Block, Aayakar Bhawan No.121, M G Road, Nungambakkam Chennai 600 034. 3. The Principal Commissioner of Income Tax-8, Chennai Aayakar Bhawan, Nungambakkam High Road Chennai. Aayakar Bhawan, Nungambakkam High Road Chennai. 4. The Central Board of Direct Taxes Rep. by its Chairperson Department of Revenue, Ministry of Finance Union of India, North Block New Delhi 110 002. 5. The Principal Chief Commissioner of Income Tax Wanaparthy Block, Aayakar Bhawan 2nd Floor, No.121, M G Road Nungambakkam Chennai. .. Respondents inboth W.Ps. Prayer: (1) W.P.No.5182 of 2022 filed under Article 226 of theConstitution of India praying for a writ of Declarationdeclaring the Explanation issued by Notification No.20/2021dated 31.03.2021 extending the date of issuance of a noticeunder the Act from 31st March 2021 to 30th April issued by thefirst respondent and the consequential notification No.38/2021dated 27.04.2021 further extending the issuance of the noticeunder the Act from 30.04.2021 to 30.06.2021 issued by the firstrespondent as unconstitutional, illegal and ultra vires theConstitution of India and the Income Tax Act, 1961. (2) W.P.No.5186 of 2022 filed under Article 226 of theConstitution of India praying for a writ of Certiorari callingfor the records on the file of the first respondent in relationto the notice DIN No.ITBA/AST/S/148/2021-22/1033929799 (1) dated30.06.2021 for the Assessment Year 2014-15 issued by the firstrespondent under Section 148 of the Income Tax Act, 1961 dated30.06.2021, quash the same as arbitrary, illegal and inviolation of the principles of natural justice. (Order of the Court was made by the Hon'ble Chief Justice) In these writ petitions, a challenge is made to theExplanation to the Notifications dated 31.03.2021 and 27.04.2021as well as the notice dated 07.04.2021 issued under Section 148of the Income-tax Act, 1961 for the assessment year 2014-15. 2. The issue raised in these writ petitions has already beendecided by this Court on 04.02.2022 in a batch of writ petitionsin W.P.No.15091 of 2021 etc. batch. 3. In view of the above, the writ petitions stand disposedof in terms of the order dated 04.02.2022 made in W.P.No.15091 https://hcservices.ecourts.gov.in/hcservices/ of 2021 etc. batch. There will be no order as to costs.Consequently, WMP Nos.5281 and 5282 of 2022 are closed. Sd/- Assistant Registrar(CO)//True Copy// Sub Assistant Registrar kpl/drm To: 1. Deputy Commissioner of Income Tax Non Corp. Circle 17(1) CHE Room No.514 - BSNL Building, 5th Floor Income Tax Office, BSNL Tower No.16, Greams Road, Chennai 600 006. 2. The Commissioner of Income Tax Wanaparthy Block, Aayakar Bhawan No.121, M G Road, Nungambakkam Chennai 600 034. 3. The Principal Commissioner of Income Tax-8, Chennai Aayakar Bhawan, Nungambakkam High Road Chennai.4. The Central Board of Direct Taxes Rep. by its Chairperson Department of Revenue, Ministry of Finance Union of India, North Block New Delhi 110 002. 5. The Principal Chief Commissioner of Income Tax Wanaparthy Block, Aayakar Bhawan 2nd Floor, No.121, M G Road Nungambakkam Chennai. +1cc to Mr.S.Muthu Venkatraman, Advocate, S.R.No.16500+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.16041 MG(CO)PM/16/03/2022 W.P.Nos.5182 & 5186 of 2022