Wp(Md)/597/2019 Of M/S. A 2295 The Madurai Co v. The Income Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 22.03.2022CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.597 of 2019andW.M.P.(MD) No.518 of 2019 M/s.A 2295 The Madurai Cooperative Printing Works Limited,(PAN ),No.15, T.P.K.Road, Andalpuram,Madurai 625 003,represented by its Managing Director.... Petitioner /vs./ The Income Tax Officer,Office of the Income Tax,Non-Cooperate Ward -3(5),V.P.Rathinasamy Nadar Road,Bibikulam,Madurai -2 ... Respondent PRAYER:Writ Petition filed under Article 226 of the Constitution ofIndia for issuance of Writ of Certiorari, calling for the recordsrelating to the impugned assessment order in ITBA/AST/S/143(3)/2018-19/1014038430(1) dated 05.12.2018 issued by the respondent alongwith demand notice for the assessment year 2016-17 and consequentialpenal proceedings in PAN. /NCW1(1)/MDU dated 05.12.2018initiated by the respondent and quash the same. ORDER The petitioner has filed this writ petition for a Certioraricalling for the records relating to the impugned assessment orderdated 05.12.2018 in ITBA/AST/S/143(3)/2018-19/1014038430(1) issuedby the respondent along with demand notice for the assessment year2016-17 and consequential penal proceedings in PAN. /NCW1(1)/MDU dated 05.12.2018 initiated by the respondent and to quashthe same. 2.Already for the assessment year 2015-2016 the petitioner hadfiled W.P.(MD) No.4318 of 2018. The said writ petition was disposedof by an order dated 11.03.2022 by relegating the petitioner tohttps://hcservices.ecourts.gov.in/hcservices/ workout the remedy before the appellate authority under Section 246(A) of the Income Tax Act, 1961. There cannot be any deviation inthis writ petition also. Therefore, I am inclined to dispose of thiswrit petition, in terms of the order passed in W.P.(MD) No.4318 of2018 dated 11.03.2022. 3.Accordingly, this writ petition is disposed of with libertyto the petitioner to file a statutory appeal before the AppellateAuthority under Section 246(A) of the Income Tax Act, 1961 within aperiod of 30 days from the date of receipt of a copy of this order.If such appeal is filed within such time, the Appellate Authorityshall take up the appeal and dispose of the same on merits and inaccordance with law as expeditiously as possible. No costs.Consequently, connected miscellaneous petition is closed. Sd/-Assistant Registrar (CS-II) / /2022Sub Assistant Registrar(CS) mmTo The Income Tax Officer,Office of the Income Tax,Non-Cooperate Ward -3(5),V.P.Rathinasamy Nadar Road,Bibikulam,Madurai -2 +1 CC to M/s.A.SIVAJI, Advocate ( SR-13820[F] dated 23/03/2022 ) +1 CC to M/s.N.DILIPKUMAR, Advocate ( SR-13971[F] dated 23/03/2022 ) W.P.(MD)No.597 of 201922.03.2022 https://hcservices.ecourts.gov.in/hcservices/