Panchatcharam Madhankumar vs The Principal Commissioner Of ...
2022 Latest Caselaw 16331 Mad

                                                                                  W.P.No. 1312 of 2020

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 13.10.2022

                                                        CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                              W.P.No. 1312 of 2020 and
                                               WMP.Nos.1572 of 2020

                     Panchatcharam Madhankumar                                ...Petitioner
                                                        Vs.
                     1.The Principal Commissioner of Income Tax
                       Ministry of Finance,
                       Income Tax Department,
                       121 Mahatma Gandhi Road
                       Nungambakkam Chennai 34

                     2.The Assessment Officer /Income Tax Officer
                       Ward I, Tiruvannamalai,
                       Income Tax Department,
                       Tiruvannamalai District                                ...Respondents

                     Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
                     issue a Writ of certiorari to calling for the entire records pertaining the
                     impugned exparte best judgment assessment for the assessment year 2017 -
                     2018 under Section 144 of the Income Tax Act dated 12.12.2019vide Order
                     No. ITBA / AST / S/ 144/ 2019-20/ 1022249411 (1) on the file of the 2nd
                     respondent and quash the same as arbitrary against the principles of natural
                     justice and total inconfirmity with the provisions of the Income Tax Act..

                                         For Petitioner  : Mr.P.C.Harikumar
                                         For Respondents : Mr.ANR Jayaprathap
                                                           Junior Standing Counsel




                     1
https://www.mhc.tn.gov.in/judis
                                                                                         W.P.No. 1312 of 2020



                                                          ORDER

Learned counsel for the petitioner seeks leave of this Court to

withdraw the writ petition and seeks liberty to file an appeal. He has also

made an endorsement to this effect. No objection is set forth by the learned

Senior Standing Counsel in this regard.

2. Recording the aforesaid, this writ petition is dismissed as withdraw.

Liberty is granted to the petitioner to file an appeal before the first appellate

authority. Such appeal, if filed within a period of three from today, shall be

taken on file by the first appellate authority without reference to limitation

but subject to compliance with all other statutory pre-conditions, heard and

disposed expeditiously. No costs. Connected miscellaneous petitioners are

closed.

13.10.2022

Index : Yes/No Speaking Order/Non speaking Order ska

https://www.mhc.tn.gov.in/judis W.P.No. 1312 of 2020

To

1.The Principal Commissioner of Income Tax Ministry of Finance, Income Tax Department, 121 Mahatma Gandhi Road Nungambakkam Chennai 34

2.The Assessment Officer /Income Tax Officer Ward I, Tiruvannamalai, Income Tax Department, Tiruvannamalai District

https://www.mhc.tn.gov.in/judis W.P.No. 1312 of 2020

DR.ANITA SUMANTH,J.

ska

W.P.No. 1312 of 2020 and WMP.No.1572 of 2020

13.10.2022

https://www.mhc.tn.gov.in/judis