IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.02.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.2490, 2494,2498, 2501 of 2020 35415, 35438, 35433 & 35423 of 2019 WMP.Nos.2904, 2906, 2899, 2897, 2887, 2892 of 2020, 36263, 36266, 36245, 36248, 36254, 36270, 36256, 36273 of 2019 Syed Azim ...Petitioner in all WPs --Vs-- Income Tax Officer, Non-Corporate Ward-3(3), Room No.623, 6th Floor, Wanaparthy Block, Aayakar Bhavan, No.121 Nungambakkam High Road, Chennai-600 034 ...Respondent in all WPs PRAYER in W.P.Nos.2490 & 2494 of 2020: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for order u/s.143(3) r.w.s. 147 dated 24.12.2019 having DIN 20141158367, 20151158367 for Ass. Year 2014-15, 2015-16 passed by respondent and quash same. PRAYER in W.P.Nos.2498 & 2501 of 2020: PETITIONs filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for order u/s.143(3) r.w.s. 147 dated 26.12.2019 having DIN & Letter Nos.ITBA/COM/F/17/2019-20/ 1023142406(1) & ITBA/COM/F/17/2019-20/ 1023138607(1) in respect of Ass. Year 2016-17 & 2017-18 passed by respondent and quash same. http://www.judis.nic.in 1/4 W.P.No.2490, 2494,2498, 2501 of 2020 35415, 35438, 35433 & 35423 of 2019 PRAYER in W.P.Nos.35415, 35438, 35433 & 35423 of 2019 of 2020: PETITIONs filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for impugned Notices dated 15.11.2018 issued under Section 148 of Income Tax Act, 1961, in PAN:AVEPS3501P and consequential proceedings dated 09.12.2019 in ITBA/AST/F/17/2019- 20/1021925935(1) & ITBA/AST/F/17/2019-20/ 1021925935(1) ITBA/AST/ F/17/2019-20/1021924855(1) & ITBA/AST/F/17/2019-20/1021924380(1) passed by respondent, rejecting objections raised by petitioner, against re-opening assessment in respect of Assessment year 2014- 15, 2015-16 & 2016-17 under Section 147 of Act. For Petitioner : Mr.K.Ravi (in all WPs) For Respondent : Mr.Prabhu Mukund Arunkumar Standing Counsel (in all WPs) ORDER Heard Mr.K.Ravi, learned counsel for petitioner and Mr.Prabhu Mukund Arunkumar, learned Standing Counsel for respondent. 2. petitioner had initially filed WP.Nos.35415, 35423, 35438 & 35433 of 2019 challenging show cause notices dated 15.11.2018. Even pending these writ petitions, impugned orders of assessment dated 24.12.2019 came to be passed that are now challenged in Writ Petition No.2490, 2494,2498, 2501 of 2020. Today Mr.Ravi, learned counsel for petitioner states that statutory appeals have been filed challenging impugned orders of assessment dated 24.12.2019 before Commissioner of Income Tax (Appeals). 3. With passing of impugned orders of assessment and filing of present appeals all writ petitions are rendered infructuous and are closed as such. http://www.judis.nic.in 2/4 W.P.No.2490, 2494,2498, 2501 of 2020 35415, 35438, 35433 & 35423 of 2019 4. petitioner has filed applications dated 17.02.2020 seeking interim stay/protection before respondent/Assessing Officer. Let applications be disposed after hearing petitioner within period of four weeks from today i.e. on or before 17.03.2020. No recovery shall be initiated in interim. It is made clear that all contentions of petitioner in relation to both assumption of jurisdiction under Section 147 as well as merits of additions/disallowanes are left open. In dealing with such applications, respondents will specifically take into account three aspects of prima facie case financial stringency and balance of convenience 5. Consequently, connected miscellaneous petitions are closed with no order as to costs. 18.02.2020 Index : Yes/No Speaking Order/Non speaking Order ska Note: Issue on 19.02.2020. To Income Tax Officer, Non-Corporate Ward-3(3), Room No.623, 6th Floor, Wanaparthy Block, Aayakar Bhavan, No.121 Nungambakkam High Road, Chennai-600 034 http://www.judis.nic.in 3/4 W.P.No.2490, 2494,2498, 2501 of 2020 35415, 35438, 35433 & 35423 of 2019 DR. ANITA SUMANTH, J. ska Writ Petition No.2490, 2494,2498, 2501 of 2020 35415, 35438, 35433 & 35423 of 2019 WMP.Nos.2904, 2906, 2899, 2897, 2887, 2892 of 2020, 36263, 36266, 36245, 36248, 36254, 36270, 36256, 36273 of 2019 18.02.2020 Syed Azim v. Income-tax Officer, Non-Corporate Ward-3(3), Chennai