Madras High Court
M/S.Aptus Value Housing Finance India ... vs The Assistant Director Of Income Tax on 3 November, 2022
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.No. 5040 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.11.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.5040 of 2022 &
WMP.Nos.5154 & 5156 of 2022
M/s.Aptus Value Housing Finance India Ltd.
Rep. by its Authorized Signatory:
Balaji Parthasarathy
S/o.Srinivasan Parthasarathy,
8-B Doshi Towers,
205, Poonamallee High Road,
Kilpauk, Chennai-10 ...Petitioner
Vs.
1.The Assistant Director of Income Tax
Centralized Processing Center
Income Tax Department,
Post Bag No.1, Electronic City Post Office,
Bengaluru-560 500.
2.Additional/ Joint Deputy/
Assistant Commissioner of Income Tax/
Commissioner of Income Tax ,
National Faceless Assessment Centre
Income Tax Department,
Ministry of Finance,
RoomNo.401, 2nd Floor, E-Ramp,
Jawaharlal Nehru Stadium,
Delhi-110003
3.Deputy Commissioner of Income Tax
Corporate Circle 1(1), Che
No.121, MG Road, Nungambakkam
Chennai, Tamil Nadu-600 034. ...Respondents
1
https://www.mhc.tn.gov.in/judis
W.P.No. 5040 of 2022
Prayer: Writ Petitions filed under Article 226 of the Constitution of India,
to issue a Writ of certiorarified mandamus calling for the records in DIN
No.CPC/ 2021/ A6/ 195447821 dated 24.12.2021 under section 143(1) of
the Act for the Assessment Year 2020- 21 on the file of the 1st respondent
and quash the same and direct the respondents to recompute tax at 22
percentage under section 115BAA of the Act (exclusive of surcharge and
cess) for Assessment Year 2020-21.
For Petitioner : Mr.Sandeep Bagmar R.
For Respondents : No appearance
ORDER
Mr.Sandeep Bagmar, learned counsel appearing for the petitioner conveys that the petitioner does not wish to pursue this writ petition in light of the fact that the relief sought by the petitioner has been granted in the regular order of assessment passed under Section 143(3) of the Income Tax Act, 1961 dated 26.09.2020.
2. Recording the aforesaid, this writ petition is closed. Connected miscellaneous petitions are also closed. No costs.
03.11.2022 ska Index : Yes/No Speaking Order/Non speaking Order 2 https://www.mhc.tn.gov.in/judis W.P.No. 5040 of 2022 To
1.The Assistant Director of Income Tax Centralized Processing Center Income Tax Department, Post Bag No.1, Electronic City Post Office, Bengaluru-560 500.
2.Additional/ Joint Deputy/ Assistant Commissioner of Income Tax/ Commissioner of Income Tax , National Faceless Assessment Centre Income Tax Department, Ministry of Finance, RoomNo.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003
3.Deputy Commissioner of Income Tax Corporate Circle 1(1), Che No.121, MG Road, Nungambakkam Chennai, Tamil Nadu-600 034.
3https://www.mhc.tn.gov.in/judis W.P.No. 5040 of 2022 DR.ANITA SUMANTH,J.
Ska W.P.No.5040 of 2022 & WMP.Nos.5154 & 5156 of 2022 03.11.2022 4 https://www.mhc.tn.gov.in/judis