Wp/15286/2022 Of M/S.tangi Facility Solutions Private Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 28.06.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.15286 of 2022 &WMP.Nos.14459 & 14461 of 2022 M/s.Tangi Facility Solutions Private Limited,Represented by its authorized signatory, L.B.Jayaraman,Old No.42, New No.2, Luz Avenue,Mylapore, Chennai – 600 004.... Petitioner Assistant Commissioner of Income Tax,Central Cir 2(3), Chennai, 1[st] Floor, Investigation Building, No.46 (Old No.108), Mahatma Gandhi Road,Nungambakkam, Chennai – 600 034.... Respondent Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, quash theimpugned order passed by the Respondent under Section 147 of theIncome Tax Act, 1961 in DIN & Order No.ITBA/AST/S/147/2021-22/1042287335(1) dated 31.03.2022 along with the impugned noticeissued by the Respondent under Section 148 of the Income Tax Actin DIN & Notice No.ITBA/AST/S/148/2020-21/1031698598(1) dated23.03.2021 for the AY 2017-18. Pursuant to hearing on 21.06.2022, the learned counsel forthe petitioner submits that the petitioner has approached theAppellate Authority by way of Statutory Appeal and stayapplication. Hence, this Writ Petition is not maintainable andis dismissed. 2.As far as the interim protection is concerned, theAssessing Authority is directed to consider and dispose the stayapplication after hearing the petitioner in accordance with law, all applicable circulars / instructions within a period of six(6) weeks from today. Till such time, there shall be no coerciveaction for recovery. No costs. Consequently, connectedMiscellaneous Petitions are closed. kbs Sd/- Assistant Registrar(CS VI) To //True Copy// Sub Assistant Registrar Assistant Commissioner of Income Tax,Central Cir 2(3), Chennai,1[st] Floor, Investigation Building, No.46 (Old No.108),Mahatma Gandhi Road,Nungambakkam, Chennai – 600 034. +1 cc to Mr.A.P.Srinivas, Advocate Sr.NO. 40849+1 cc to Mr.N.V.Balaji, Advocate Sr.NO. 41490 W.P.No.15286 of 2022 &WMP.Nos.14459 & 14461 of 2022 kv(CO) A.SK(14/07/2022)