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M/s. Real Talent Engineering Private Limited, Rep by its Director P.S. Dasarathy v/s The Deputy Commissioner Corporate Circle, 5(1), Chennai & Others


Company & Directors' Information:- TALENT Q INDIA PRIVATE LIMITED [Active] CIN = U93030MH2012PTC231911

Company & Directors' Information:- REAL TALENT ENGINEERING PRIVATE LIMITED [Active] CIN = U72300TN1993PTC024706

Company & Directors' Information:- 3 CIRCLE ENGINEERING PRIVATE LIMITED [Active] CIN = U74999TN2021PTC143157

Company & Directors' Information:- TALENT INDIA PRIVATE LIMITED [Active] CIN = U24230TN2008PTC069593

Company & Directors' Information:- REAL-T PRIVATE LIMITED [Active] CIN = U70109MH2007PTC172681

Company & Directors' Information:- REAL CIRCLE PRIVATE LIMITED [Active] CIN = U72900OR2020PTC033013

    W.P. Nos.12323, 12326, 12329, 12268, 12332, 12274 & 12283 of 2020 & WMP. Nos.15154, 15158, 15159, 15139, 15140, 15145, 15147 & 15153, 15060, 15067, 15071, 15051, 15082 & 15080 of 2020

    Decided On, 23 September 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: Vijayaragavan, Advocate. For the Respondents: Hema Muralikrishnan, Senior Standing Counsel.



Judgment Text

(Prayer in WP.No.12323/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st Respondent in PAN AAACR3651H and quash the impugned assessment order passed by the 1st Respondent u/s. 144 r.w.s 143(3) dated 30.12.2019 for the assessment year 2017-18 in DIN and order No. ITBA / AST / S / 144 / 2019-20 / 1023451092 (1) and direct the 1st respondent to pass fresh assessment order after giving sufficient opportunity to the petitioner.Prayer in WP.No.12326/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st respondent and quash the Garnishee notice u/s. 226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA / CV / S 226 (3) 1 / 2019 - 20 / 1026672399 (1) and direct the 1st Respondent from initiating recovery proceedings Assessment year 2017-18 till the disposal of the appeal by the 2nd Respondent.Prayer in WP.No.12329/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st respondent and quash the impugned Garnishee notice u/s. 226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA / RCV / S 226 (3) 1 / 2019 - 20 / 1026672412 (1) and direct the 1st Respondent from initiating recovery proceedings Assessment year 2017-18 till the disposal of the appeal by the 2nd Respondent.Prayer in WP.No.12332/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st respondent and quash the impugned Garnishee notice u/s. 226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA / RCV / S 226 (3) 1 / 2019 - 20 / 1026672405 (1) and direct the 1st Respondent from initiating recovery proceedings Assessment year 2017-18 till the disposal of the appeal by the 2nd Respondent.Prayer in 12268 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus to call for the records of the first respondent and quash the Garnishee Notice U/s226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA/RCV/S/226(3)-1/2019-20/1026671045(1) and forbear the first respondent from initiating recovery proceedings till the disposal of the petition filed Under Section 154 of Act for the assessment year 2008-09 to 2012-13 and 2014-15, 2016-17 and 2017-18.Prayer in 12274 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus to call for the records of the first respondent and quash the Garnishee Notice U/s.226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA/RCV/S/226(3)-1/2019-20/1026670655(1) and forbear the respondent from initiating recovery proceedings till the disposal of the petition filed Under Section 154 of Act for the assessment year 2008-09 to 2012-13 and 2014-15, 2016-17 and 2017-18.Prayer in 12283 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus to call for the records of the respondent and quash the Garnishee Notice U/s226(3) of the Act dated 16.03.2020 in DIN and Notice No. /RCV/S/226(3)-1/2019-20/1026670660(1) and forbear the respondent from levying penalty till the disposal of the petition filed Under Section 154 of Act for the assessment year 2008-09 to 2012-13 and 2014-15 2016-17 and 2017-18.)Common Order:Mrs.Hema Muralikrishnan, learned Senior Standing Counsel today confirms that the assessments of the petitioner now vest with the Deputy Commissioner of Income Tax, Large Tax Payer Unit (LTUI) (i).2. The petitioner will appear before the aforesaid Officer on Monday, the 28th of September, 2020 either over video conference or by way of physical hearing, as may by mutually convenient to the parties to be confirmed in advance to the petitioner. The petitioner will be heard on the Stay Application filed for the Assessment Year 2017-18, where the appeal is pending before the Commissioner of Income Tax (Appeals). Learned counsel for the petitioner states that an application under section 154 for rectification has also been filed for this year. Let the same be also taken into consideration and disposed at this juncture.3. The applications for rectification under Section 154, filed in respect of Assessment Years 2008-09, 2009-10, 2010-11, 2011-

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12, 2012-13, 2014-15 and 2016-17, will also be taken up for consideration on the same date as above and disposed.4. Let the stay application as well rectification applications be disposed within a period of four weeks from 28.09.2020.5. With the above directions, order dated 11.09.2020 passed in Writ petition Nos.12323, 12326, 12329 & 12332 stands clarified and Writ Petition.Nos.12268, 12274 and 12283 of 2020 disposed. Consequently, connected miscellaneous petitions are closed. No costs.
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