The Income Tax Officer, Company Ward-I(1), Chennai – 600 034 v. The Commissioner Of Income Tax Appeals-I

M/s.A.R.Housing Pvt Ltd.,represented by its Director,No.41, Pushpa Nagar Road,Nungambakkam, Chennai – 600 034. ... Petitioner 1.The Income Tax Officer, Company Ward-I(1), Chennai – 600 034. Vs 2.The Commissioner of Income Tax Appeals-I, 121, Nungambakkam High Road, Chennai – 34.... Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India to issue a Writ of CertiorarifiedMandamus, to call for the records of the 1[st] respondent in noticeunder Section 148 of the Act in PAN: dated 31.03.2014and the consequential impugned order in PAN: /C.W.I(1)/Che/2007-08 dated 25.08.2014 for the assessment year 2007-08and quash the same and direct the 1[st] respondent to drop there-assessment proceedings for the assessment year 2007-08. For Petitioner : Mr.R.Venkatnarayanan for Mr.Subbaraya AiyarFor Respondents: Mr.Prabhu Mukunth for Ms.Hema Muralikrishnan Senior Standing Counsel ORDER Mr.R.Venkatnarayanan, learned counsel for the petitionersubmits that the petitioner opted to settle the case under“Vivas Se Vishwas Scheme” and Form-3 was also issued on12.10.2020. Therefore nothing survives for adjudication in thepresent writ petition at the moment. He however seeks libertyto initiate fresh proceedings in case, the case of thepetitioner is not settled the dispute under “Vivad Se VishwasScheme”. 2. However, it is noticed that Form-3 is issued underSection 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 readwith Rule 4 of Direct Tax Vivad Se Vishwas Rules, 2020. Everyorder passed under Sub-Section (1) to the Section 5 of theDirect Tax Vivad Se Vishwas Act, 2020, determining the amountpayable under the Act, shall be conclusive as to the mattersstated therein and no matter covered by such order shall bereopened in any other proceeding under the Income-tax Act orunder any other law for the time being in force or under anyagreement, whether for protection of investment or otherwise,entered into by India with any other country or territoryoutside India. 3. However, liberty is granted to the petitioner.Therefore, this Writ Petition is closed. No costs.Consequently, connected, miscellaneous petition is closed. Sd/-Assistant Registrar (CS.VIII)/True Copy/ To1.The Income Tax Officer, Company Ward-I(1), Chennai – 600 034. Sub Assistant Registrar 2.The Commissioner of Income Tax Appeals-I, 121, Nungambakkam High Road, Chennai – 34. https://hcservices.ecourts.gov.in/hcservices/