Madras High Court
M/S.Anand Cine Services Pvt. Ltd vs Assistant Commissioner Of Income Tax on 30 March, 2022
Author: R. Suresh Kumar
Bench: R.Suresh Kumar
W.P.Nos.7465, 7473, 7477 & 7480 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.03.2022
CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
W.P.Nos.7465, 7473, 7477 & 7480 of 2022
and
W.M.P.Nos.7470, 7471, 7477, 7478, 7480, 7481, 7486 & 7487 of 2022
M/s.Anand Cine Services Pvt. Ltd,
Represented by its Director,
Mr.A.Anand Prasad ... Petitioner in all W.P's
-Vs-
1. Assistant Commissioner of Income Tax,
Non-Corporate Circle 10(1),
No.121, M.G.Road, Nungambakkam,
Chennai-600 034.
2. The Additional/Joint/Deputy/Assistant Commissioner
of Income Tax/Income Tax Officer,
Income Tax Department,
National Faceless Assessment Centre,
Delhi. ... Respondents in all W.P's
Prayer in W.P.No.7465 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records of
the 1st respondent contained in its notice under Section 148 of the Income Tax Act, 1961,
bearing DIN & Notice No.ITBA/AST/S/148/2020-21/1031821787(1), dated 27.03.2021, for
PAN: AAAFA4996K, assessment year 2014-15 and all proceedings in furtherance thereof,
including but not limited to the Show Cause Notice issued by the 2nd respondent under
Section 144 of the Income Tax Act, 1961, bearing DIN: ITBA/AST/F/144(SCN)(F)/2021-
22/1040957347(1), dated 17.03.2022, for PAN: AAAFA4996K, assessment year 2014-15, and
to quash the same as arbitrary, unjust and illegal, and to consequently forbear the
https://www.mhc.tn.gov.in/judis
W.P.Nos.7465, 7473, 7477 & 7480 of 2022
respondents from in any manner reassessing the petitioner's income under Section 147 of
the Income Tax Act, 1961 for the assessment year 2014-15.
Prayer in W.P.No.7473 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records of
the 1st respondent contained in its notice under Section 148 of the Income Tax Act, 1961,
bearing DIN & Notice No.ITBA/AST/S/148/2020-21/1031821794(1), dated 27.03.2021, for
PAN: AAAFA4996K, assessment year 2015-16 and all proceedings in furtherance thereof,
including but not limited to the Show Cause Notice issued by the 2nd respondent under
Section 144 of the Income Tax Act, 1961, bearing DIN: ITBA/AST/F/144(SCN)(F)/2021-
22/1040957288(1), dated 17.03.2022, for PAN: AAAFA4996K, assessment year 2015-16, and
to quash the same as arbitrary, unjust and illegal, and to consequently forbear the
respondents from in any manner reassessing the petitioner's income under Section 147 of
the Income Tax Act, 1961 for the assessment year 2015-16.
Prayer in W.P.No.7477 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records of
the 1st respondent contained in its notice under Section 148 of the Income Tax Act, 1961,
bearing DIN & Notice No.ITBA/AST/S/148/2020-21/1032108313(1), dated 31.03.2021, for
PAN: AAAFA4996K, assessment year 2016-17 and all proceedings in furtherance thereof,
including but not limited to the Show Cause Notice issued by the 2nd respondent under
Section 144 of the Income Tax Act, 1961, bearing DIN: ITBA/AST/F/144(SCN)(F)/2021-
22/1040957208(1), dated 17.03.2022, for PAN: AAAFA4996K, assessment year 2016-17, and
to quash the same as arbitrary, unjust and illegal, and to consequently forbear the
respondents from in any manner reassessing the petitioner's income under Section 147 of
the Income Tax Act, 1961 for the assessment year 2016-17.
Prayer in W.P.No.7480 of 2022 : Writ Petition under Article 226 of the Constitution of
India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records of
https://www.mhc.tn.gov.in/judis
W.P.Nos.7465, 7473, 7477 & 7480 of 2022
the 1st respondent contained in its notice under Section 148 of the Income Tax Act, 1961,
bearing DIN & Notice No.ITBA/AST/S/148/2020-21/1031977882(3), dated 31.03.2021, for
PAN: AAAFA4996K, assessment year 2017-18 and all proceedings in furtherance thereof,
including but not limited to the Show Cause Notice issued by the 2nd respondent under
Section 144 of the Income Tax Act, 1961, bearing DIN: ITBA/AST/F/144(SCN)(F)/2021-
22/1040957312(1), dated 17.03.2022, for PAN: AAAFA4996K, assessment year 2017-18, and
to quash the same as arbitrary, unjust and illegal, and to consequently forbear the
respondents from in any manner reassessing the petitioner's income under Section 147 of
the Income Tax Act, 1961 for the assessment year 2017-18.
For Petitioner : M/s.Suhrith Parthasarathy
For Respondents : Mr.D.Prabhu Mukunth Arunkumar,
Junior Standing Counsel
COMMON O R D E R
Learned counsel appearing for the petitioner, on instructions, would submit that the petitioner in this batch of cases, wants to withdraw the writ petitions.
2. Recording the said submission, these writ petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are also dismissed.
30.03.2022 Anu/KST https://www.mhc.tn.gov.in/judis W.P.Nos.7465, 7473, 7477 & 7480 of 2022 R. SURESH KUMAR, J.
Anu To
1. Assistant Commissioner of Income Tax, Non-Corporate Circle 10(1), No.121, M.G.Road, Nungambakkam, Chennai-600 034.
2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, Income Tax Department, National Faceless Assessment Centre, Delhi.
W.P.Nos.7465, 7473, 7477 & 7480 of 2022 30.03.2022 https://www.mhc.tn.gov.in/judis