Sathya Industrial Workers Cooperative, Housing Society Ltd. v. The Deputy Commissioner of Income Tax, CPC, Bengaluru
|Sathya Industrial Workers Cooperative, Housing Society Ltd.
|The Deputy Commissioner of Income Tax, CPC, Bengaluru
|HIGH COURT OF MADRAS
|Date of Order
|Respondent in both WPs PRAYER in both WPs: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the entire records relating to the impugned order passed by the respondent in Demand Identification No.2019201837027558291T, dated 31.05.2019 and quash the same. 6072 6075 of 2020 COMM ON ORDER Mr.Prabu Mukunth Arun Kumar, learned Junior Standing Counsel accepts notice for the respondents and is armed with instructions. He points out that the impugned orders are only an intimation under Section 143(1) and that the proceedings for assessment have been completed under scrutiny thereafter. The petitioners have filed an appeal, admittedly, challenging the order of assessment dated 31.05.2020 before the Commissioner of Income Tax. These writ petitions are not maintainable. The petitioners are thus at liberty to approach the appellate Authority seeking appropriate remedy in this regard. Connected miscellaneous petitions are dismissed with no order as to costs.