Madras High Court
M/S.Refex Energy Limited vs Income Tax Officer (Hqrs) on 14 September, 2022
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.Nos.33284 & 32150 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 14.09.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.33284 & 32150 of 2019 and
WMP.Nos.33748, 33750, 33751, 32435, 32437, 33303,
33312, 33313, 33314, 33315 & 33316 of 2019 and
WMP.Nos.2787, 2604 & 2607 of 2020
M/s.Refex Energy Limited,
Represented by its Authorised Signatory,
Tapas Kumar Das
No.67, Bazullah Road, T.Nagar,
Chennai – 600 017. ... Petitioner in WP.No.33284 of 2019
Anil Jain ... Petitioner in WP.No.32150 of 2019
Vs
1.Income Tax Officer (HQRS),
o/o. Principal Commissioner of Income Tax-5, Chennai,
121, Mahatma Gandhi Road,
Chennai – 600 034.
2.Principal Commissioner of Income Tax-5, Chennai,
121, Mahatma Gandhi Road,
Chennai – 600 034.
3.Deputy Commissioner of Income Tax,
Corporate Circle 5(1) Chennai,
121, Mahatma Gandhi Road,
Chennai – 600 034.
4.Deputy Commissioner of Income Tax,
Central Circle 1(4), Bengaluru,
Central Revenue Building,
https://www.mhc.tn.gov.in/judis
W.P.Nos.33284 & 32150 of 2019
No.1, Queens Road,
Bengaluru – 560 001. ... Respondents in both WPs
PRAYER in WP.No.33284 of 2019: Writ Petition filed under Article 226 of
the Constitution of India praying to issue a Writ of Certiorari, calling for the
records of the Respondents in PAN: AADCR9790G in issuig the impugned
letter in Letter No.ITBA/COM/F/17/2019-20/1019799192(1) dated 05.11.2019
passed by the 1st Respondent along with the consequential order in PCIT-
5/ITO(HQ)/Centralization/12/2019-20 dated 05.11.2019 passed by the 2nd
Respondent as illegal and without jurisdiction.
PRAYER in WP.No.32150 of 2019: Writ Petition filed under Article 226 of
the Constitution of India praying to issue a Writ of Certiorari, calling for the
records on the file of the 3rd Respondent in PAN: AADPA8582A and quash the
impugned notice in C.No.30/PCIT-5/AADPA8582A/2017-18 dated 07.02.2018
passed by the 1st Respondent along with the consequential order in PCIT-
5/ITO(HQ)/Centralization/12/2019-20 dated 29.10.2019 passed by the 2nd
Respondent as illegal and without jurisdiction.
(In both WPs)
For Petitioners : Mr.R.Sivaraman
For Respondents : Mr.A.P.Srinivas
Senior Standing Counsel
COMMON ORDER
Pending Writ Petitions, order dated 03.12.2021 has come to be passed proposing centralisation of the cases of the petitioner with the Deputy/Assistant Commissioner of Income Tax, Central Circle -3(4), Chennai.
https://www.mhc.tn.gov.in/judis W.P.Nos.33284 & 32150 of 2019
2. Learned counsel for the petitioner states that the petitioner has no objection to the proposed centralisation as above.
3. The grievance in these Writ Petitions does not thus survive any more and hence these Writ Petitions are dismissed. No costs. Connected Miscellaneous Petitions are also dismissed.
14.09.2022 Sl Index : Yes / No Speaking Order / Non Speaking Order To
1.Income Tax Officer (HQRS), o/o. Principal Commissioner of Income Tax-5, Chennai, 121, Mahatma Gandhi Road, Chennai – 600 034.
2.Principal Commissioner of Income Tax-5, Chennai, 121, Mahatma Gandhi Road, Chennai – 600 034.
3.Deputy Commissioner of Income Tax, Corporate Circle 5(1) Chennai, 121, Mahatma Gandhi Road, Chennai – 600 034.
4.Deputy Commissioner of Income Tax, Central Circle 1(4), Bengaluru, Central Revenue Building, No.1, Queens Road, Bengaluru – 560 001.
https://www.mhc.tn.gov.in/judis W.P.Nos.33284 & 32150 of 2019 DR.ANITA SUMANTH, J.
Sl W.P.Nos.33284 & 32150 of 2019 and WMP.Nos.33748, 33750, 33751, 32435, 32437, 33303, 33312, 33313, 33314, 33315 & 33316 of 2019 and WMP.Nos.2787, 2604 & 2607 of 2020 14.09.2022 https://www.mhc.tn.gov.in/judis