Subramanyam v. Income Tax Officer

W.P.No.14459 of 2022 &WMP.Nos.13673 & 13676 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 10.06.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.14459 of 2022 &WMP.Nos.13673 & 13676 of 2022 Subramanyam Vs ... Petitioner 1.Income Tax Officer, Non-Corporate Ward 8(1), Chennai 121, Mahatma Gandhi Road, Chennai. 2.Additional Commissioner of Income Tax, Non-Corporate Range-8, Chennai 121, Mahatma Gandhi Road, Chennai. 3.Additional/Joint/Deputy/Assistant Commissioner of Income Tax /Income Tax Officer, National Faceless Assessment Centre, Delhi.... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the file of the respondents and quash the impugned order under Section 147 r/w Section 144B of the Income Tax Act, 1961 in PAN: dated 30.03.2022 in DIN ITBA/AST/S/147/2021-22/1042098075 (1) passed by the 3[rd] respondent along with impugned notice under Section 148 of the Income Tax Act, 1961 in PAN: dated 30.03.2021 in DIN & Notice No.ITBA/AST/S/148/2020- 21/1031952242(1) issued by the 1[st] respondent for the assessment year 2016-https://www.mhc.tn.gov.in/judis17. W.P.No.14459 of 2022 &WMP.Nos.13673 & 13676 of 2022 For Petitioner : Mr.N.V.Balaji For Respondents: Mrs.Hema Murali Krishnan Senior Standing Counsel O R D E R Learned counsel for the petitioner wishes to withdraw this Writ Petition and seeks leave to move the 1st Appellate Authority by way of statutory appeal. He is permitted to do so. 2.If appeal is filed within a period of two (2) weeks from today, the Commissioner of Income Tax (Appeals) will entertain the appeal without reference to limitation but subject to all other statutory compliances as required and dispose the same expeditiously, and in accordance with law. No costs. Consequently, connected Miscellaneous Petitions are closed. 10.06.2022 kbs Index : Yes / NoSpeaking Order / Non Speaking Order To 1.Income Tax Officer, Non-Corporate Ward 8(1), Chennai 121, Mahatma Gandhi Road, Chennai. https://www.mhc.tn.gov.in/judis W.P.No.14459 of 2022 &WMP.Nos.13673 & 13676 of 2022 2.Additional Commissioner of Income Tax, Non-Corporate Range-8, Chennai 121, Mahatma Gandhi Road, Chennai. 3.Additional/Joint/Deputy/Assistant Commissioner of Income Tax /Income Tax Officer, National Faceless Assessment Centre, Delhi. W.P.No.14459 of 2022 &WMP.Nos.13673 & 13676 of 2022 Dr.ANITA SUMANTH, J.kbs W.P.No.14459 of 2022 &WMP.Nos.13673 & 13676 of 2022 10.06.2022