Rathnachalamchettiarnatarajan v. The Assistant Commissioner Of Income Tax, Non-Corporate Circle-2, Central Revenue Building

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )Monday, the Eighth day of August Two Thousand and Twenty TwoPRESENT The Hon`ble Mr.Justice S.S.SUNDAR and The Hon`ble Mrs.Justice S.SRIMATHY CMP(MD) No.6941 of 2022 INWA(MD) No.833 of 2022 RATHNACHALAMCHETTIARNATARAJAN... PETITIONER/APPELLANT Vs 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-2, CENTRAL REVENUE BUILDING, NO.2, V P RATHINASAMY NADAR ROAD, VISWANATHAPURAM, MAUDRAI 625 002. 2 THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003. 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, 2, V P RATHINASAMY NADAR RD, VISWANATHAPURAM, MADURAI 625 002.... RESPONDENTS/RESPONDENTS Petition filed praying that in the circumstances statedtherein and in the affidavit filed therewith the High Court may bepleased to grant an interim stay of operation of the order in W.P.(MD).No.13269 of 2022 dated 27.06.2022 pending disposal of the aboveWrit Appeal. Prayer in WA(MD).833 of 2022 : To set aside the order in WP(MD) No.13269 of 2022 dated27.06.2022 on the file of this Hon'ble Court and allow this WritAppeal. Prayer in WP(MD). 13269/ 2022 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court, to issue of Writ of Certiorari callingfor the records in DIN.ITBA/AST/S/147/2021-22/1041121996(1) dated21.03.2022 on the file of the 2nd Respondent relating to the A.Y2013-14 and quash the same.https://www.mhc.tn.gov.in/judis ORDER : This petition coming up for orders on this day, uponperusing the petition and the affidavit filed in support thereof andupon hearing the arguments of M/S.G.BASKAR, Advocate for thepetitioner and of MR.N.DILIP KUMAR, Standing Counsel on behalf ofthe Respondents, while admitting the Writ Appeal, the court made thefollowing order:- The appellant is the writ petitioner and the writ petition wasdismissed with liberty to the petitioner to approach the authoritiesby filing an appeal. Therefore, there is no question of staying theoperation of the order. Hence, this petition is dismissed and it isopen to the petitioner to file appropriate application for stayingthe order of assessment. sd/- / TRUE COPY / /08/2022 Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023. TO 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-2, CENTRAL REVENUE BUILDING, NO.2, V P RATHINASAMY NADAR ROAD, VISWANATHAPURAM, MAUDRAI 625 002. 2 THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003. 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, 2, V P RATHINASAMY NADAR RD, VISWANATHAPURAM, MADURAI 625 002. +1 CC to M/S.G.BASKAR, Advocate, SR.No.8409[I] dated 11.08.2022 CMP(MD) No.6941 of 2022 IN WA(MD) No.833 of 2022 Date :08/08/2022 rrhttps://www.mhc.tn.gov.in/judisRS/JM/SAR.2 (11.08.2022) 2P-5C