The Honourable Dr. Justice Anita Sumanth v. The Deputy Commissioner Of Income Tax, Transfer Pricing Officer 2(1), Tower

DATED: 01.03.2021 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.16511 of 2020 &WMP. Nos.20484 & 20486 of 2020 M/s.Haworth India Private Limited,9[th] Floor, Imperial Building, 610A, 612, Anna Salai, Teynampet,Chenni 600 018.Represented by its Director,Mr.Vasudeva Rao Anand…Petitioner Vs. 1.The Deputy Commissioner of Income Tax, Transfer Pricing Officer 2(1), Tower -1, BSNL Building, 16, Greams Road, Chennai - 600 006. 2. The Deputy Commissioner of Income Tax, Corporate Circle 2(2), 121, Nungambakkam High Road, Chennai - 600 034. …Respondents Prayer: Writ Petition filed under Article 226 of the Constitu-tion of India praying to Writ of Certiorari to call for therecords of the 1[st] respondent and quash the impugned order passedunder Section 92CA of the Act dated 01.11.2019 in PAN:AAACH8417KfortheAssessmentyear2016-17inorderNo.ITBA/TPO/F/92CA3/2019-20/1019692128 (1) and the FinalAssessment Order passed by the 2[nd] Respondent vide OrderNo.ITBA/AST/S/143(3)/2019-20/1025145839(1) dated 13.02.2020. For Petitioner : Mr.SP. ChidambaramFor Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel********* The petitioner has challenged an order of assessment dated13.02.2020 passed under Section 143 (3) r/w 144C(3) of the https://hcservices.ecourts.gov.in/hcservices/ Income Tax Act, 1961 (in short 'Act'). The impugned order ispassed on the basis of the request of the petitioner to pass afinal assessment order and recording the position that theassessee wishes to prefer an appeal against the same before theCommissioner of Income Tax (Appeals). 2. In such circumstances, it would not be appropriate tointerfere with the impugned order challenged in this writpetition, as the petitioner has availed of alternate statutoryremedy against the same. 3. Accordingly, this writ petition is closed, permittingthe petitioner to raise additional grounds chatting thevalidity of the impugned order before the Commissioner of IncomeTax (Appeals), to be adjudicated in accordance with law.Connected Miscellaneous Petitions are closed. No costs. Sd/- Assistant Registrar(CS-III) //True Copy// vs/rkpTo Sub Assistant Registrar 1.The Deputy Commissioner of Income Tax, Transfer Pricing Officer 2(1), Tower -1, BSNL Building, 16, Greams Road, Chennai - 600 006. 2.The Deputy Commissioner of Income Tax, Corporate Circle 2(2), 121, Nungambakkam High Road, Chennai - 600 034. +1cc to M/s.Hema Muralikrishnan, Advocate SR.12634 W.P. No.16511 of 2020 &WMP. Nos.20484 & 20486 of 2020 PMK(CO)CB(18/03/2021)