Wp/11995/2022 Of M/S.pipefield v. Commissioner Of Income Tax (Appeals)-12

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.05.2022 THE HON'BLE MRS.JUSTICE S.ANANTHI W.P.No.11995 of 2022andW.M.P.Nos.11412 & 11413 of 2022 M/s.Pipefield,Represented by its PartnerNo.11, Gangai Amman Kovil Street,Kodambakkam,Chennai – 600 024... Petitioner 1. Commissioner of Income Tax (Appeals)-12 121, Mahatma Gandhi Road, Room No.226, Nungambakam, Chennai – 600 034. 2. Income Tax Officer, Non – Corporate Ward 19(4), Room No.606, 6[th] Floor Annex Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. .. Respondents Prayer:Writ Petition filed under Article 226 of the Constitutionof India praying to issue Writ of Certiorarified Mandamuscalling for the records of the 2[nd] Respondent, culminating inNoticebearingreferenceNo.ITBA/RCV/S/226(3)-1/2022-23/1042876307(1) dated 27.04.2022 and quash the same and directthe 2[nd] Respondent to refund any amount collected pursuant tonoticebearingreferenceNo.ITBA/RCV/S/226(3)-1/2022-23/1042876307(1) dated 27.04.2022. For Respondents: Mr.D.PrabhuMukunthArunkumar, SC (I.T) This Writ Petition has been filed by the petitioner callingfor the records of the 2[nd] Respondent, culminating in Noticebearing reference No.ITBA/RCV/S/226(3)-1/2022-23/1042876307(1) https://hcservices.ecourts.gov.in/hcservices/ dated 27.04.2022 and quash the same and direct the 2[nd] Respondentto refund any amount collected pursuant to notice bearingreference No.ITBA/RCV/S/226(3)-1/2022-23/1042876307(1) dated27.04.2022. 2. The learned counsel for the petitioner submitted that theconnected matter in W.P.No. 2342 of 2022 is pending. 3.The respondents are directed to consider thepetitioner's representation dated 27.04.2022 and the respondentsare also directed to dispose of the appeal within a period ofone month from the date of receipt of a copy of this order. Tillthen, no coercive steps to be taken to collect the tax. 4. With the above directions, the Writ Petition is disposedof. No costs. Consequently, connected miscellaneous petitionsare closed. //True Copy//Sub Assistant Registrar kmm/mrnTo: 1. The Commissioner of Income Tax (Appeals)-12 121, Mahatma Gandhi Road, Room No.226, Nungambakam, Chennai – 600 034. 2. The Income Tax Officer, Non – Corporate Ward 19(4), Room No.606, 6[th] Floor Annex Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.