St.thomas Mount, Chennai-600 016,Tamil Nadu, India v. Income Tax Officer,Assessment Unit/Verification Unit/Technical Unit/Review Unit

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.03.2024 CORAM: THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.5487 of 2024 and W.M.P.Nos.6063 & 6065 of 2024 M/s. International Flavours and Fragrances India Pvt. Limited,Represented by its authorised signatory,Mr.Ramprasad, No.1-5, Seven wells street, St.Thomas Mount, Chennai-600 016,Tamil Nadu, India. ...Petitioner Vs. Income Tax Officer,Assessment Unit/Verification Unit/Technical Unit/Review Unit, National Faceless Assessment Centre. ...Respondent Prayer:Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Prohibition forbearing the respondent from passing the final assessment order for the Assessment Year 2021-2022, as the same is belated and thereby barred by period of limitation, pursuant to the Draft Assessment Order dated 28.12.2023 in DIN & Order No.ITBA/AST/F/144C/2023-2024/1059165150 (1) passed under Section 144C(1). O R D E R The petitioner prays for a writ of prohibition to restrain the respondent from issuing the final assessment order for assessment year 2021-2022. 2. Learned counsel for the petitioner submits that the final assessment order was issued after the writ petition was filed, but before it was numbered. As a consequence of this development, this writ petition has been rendered infructuous. Hence, W.P.No.5487 of 2024 is dismissed as infructuous without any order as to costs. Consequently, connected miscellaneous petitions are closed. 04.03.2024 Index : Yes / NoInternet : Yes / NoNeutral Citation : Yes / Nokj To https://www.mhc.tn.gov.in/judis 2/4 Income Tax Officer,Assessment Unit/Verification Unit/Technical Unit/Review Unit,National Faceless Assessment Centre. W.P.No.5487 of 2024 SENTHILKUMAR RAMAMOORTHY,J. 3/4 W.P.No.5487 of 2024 kj W.P.No.5487 of 2024 and W.M.P.Nos.6063 & 6065 of 2024 04.03.2024