Wp/7719/2022 Of International Seaport Dredging Private Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 30.03.2022CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMARW.P.No.7719 & 7722 of 2022andW.M.P.Nos.7732, 7733, 7734 & 7735 of 2022 International Seaport Dredging Private Limited(Formerly known as International Seaport Dredging Limited)Represented by its Authorized Signatory, Mr.Subramanian Kannan .. Petitioner in both W.P's-Vs-1.Assistant Commissioner of Income Tax,Corporate Circle-1(2)Wanaparthy Block, No.121, Mahatma Gandhi Road,Nungambakkam, Chennai, Tamil Nadu-600034.2.Principal Commissioner of Income Tax, Chennai-1,Room No.701, VII Floor, Wanaparthy Block,No.121, Mahatma Gandhi Road,Nungambakkam, Chennai,Tamil Nadu-600034. 3.Additional/Joint/Deputy/Assistant Commissioner of Income Tax,Income-tax Officer,National Faceless Assessment Centre,Delhi....Respondents in both W.P's Prayer in W.P.No.7719 of 2022 : Writ Petition under Article 226of the Constitution of India praying for the issuance of a Writof Certiorari calling for the records on the file of therespondents and quash the impugned notice No.1 dated 31.03.2021bearing DIN No.ITBA/AST/S/148/2020-21/1032032357(1) underSection 148 of the Act issued by the first respondent, theimpugned notice No.2 dated 29.07.2021 bearing DINNo.ITBA/AST/F/143(2)_4/2021-22/1034504911(1) under Section 143(2) of the Act issued by the first respondent, the impugnedorder dated 19.03.2022 bearing DIN No.ITBA/AST/F/17/2021-22/1041052399(1) passed by the third respondent for AY 2015-16,along with all consequential notices. Prayer in W.P.No.7722 of 2022 : Writ Petition under Article 226of the Constitution of India praying for the issuance of a Writof Certiorari calling for the records on the file of therespondents and quash the impugned notice No.1 dated 31.03.2021bearing DIN No.ITBA/AST/S/148/2020-21/1031996913(1) underSection 148 of the Act issued by the first respondent, theimpugned notice No.2 dated 28.07.2021 bearing DINNo.ITBA/AST/F/143(2)_4/2021-22/1034467948(1) under Section 143(2) of the Act issued by the first respondent, the impugnedorder dated 19.03.2022 bearing DIN No.ITBA/AST/F/17/2021-22/1041052537(1) passed by the third respondent for AY 2016-17,along with all consequential notices. Learned counsel for the petitioner submits that during thependency of these Writ Petitions, before it is moved foradmission, assessment orders since have been passed, oninstructions, the petitioner counsel wants to withdraw theseWrit Petitions, of course, with a liberty to workout the remedyas against the assessment orders now passed. 2. With the said liberty, these writ petitions aredismissed as withdrawn. No costs. Consequently, connectedmiscellaneous petitions are closed. Anu/Kst To 1.Assistant Commissioner of Income Tax,Corporate Circle-1(2)Wanaparthy Block, No.121, Mahatma Gandhi Road,Nungambakkam, Chennai, Tamil Nadu-600034. GMR(CO)CT 12/04/2022