IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 21-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.28925, 28926, 28927 and 28928 of 2010 and M.P.Nos.1,1,1 and 1 of 2010 M/s.Bharat Technologies Auto Components Limited, Unit No.708, Beta Wing, 7th Floor, Raheja Towers, 177, Anna Salai, Chennai-600 002. Represented by its Authorised Signatory M.R.Shivakumar .. Petitioner in all W.P.'s Versus 1.The Board of Industrial and Financial Reconstruction Jawahar Vyapar Bhavan 1,Tolstoy Road, Janpath, New Delhi. 2.The Director of Income Tax (Recovery). Directorate of Income Tax (Recovery). Department of Revenue, Government of India, 6th Floor, Mayur Bhavan, Connaught Circle, New Delhi-110001. 3.The Chief Commissioner of Income Tax Chennai-I, Income Tax Department 121, Mahatma Gandhi Road Nungambakkam Chennai-600 034 https://hcservices.ecourts.gov.in/hcservices/ 4.The Commissioner of Income Tax Chennai-I, Room No.701, 7th Floor, New Block, 121, Mahatma Gandhi Road Nungambakkam, Chennai-600 034. 5.The Income Tax Officer Company Ward I (1) 6th Floor, New Block, Income Tax Department 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 .... Respondents in all W.P.'s Prayer in W.P.No.28925 of 2010: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the Petitioner on the file of the Fifth Respondent to quash the impugned Notice dated 25.03.2010 issued in terms of Section 148 of the Income Tax Act, 1961 on the assumption of jurisdiction u/s 147 of the said Act for framing re-assessment for the Assessment Year 2003-04 in PAN AABCB9835E/2003-04(correct PAN No.AABCB9835A) and further direct the said Fifth Respondent to drop the proceedings initiated under 147 of the Act for the said assessment year 2003-04. Prayer in W.P.No.28926 of 2010: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the Petitioner on the file of the Fifth Respondent to quash the impugned Notice dated 25.03.2010 issued in terms of Section 148 of the Income Tax Act, 1961 on the assumption of jurisdiction u/s 147 of the said Act for framing re-assessment for the Assessment Year 2004-05 in PAN AABCB9835E/2004-05(correct PAN No.AABCB9835A) and further direct the said Fifth Respondent to drop the proceedings initiated under 147 of the Act for the said assessment year 2004-05. Prayer in W.P.No.28927 of 2010: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the Petitioner on the file of the Fifth Respondent to quash the impugned Notice dated 25.03.2010 issued in terms of Section 148 of the Income Tax Act, 1961 on the assumption of jurisdiction u/s 147 of the said Act for framing re-assessment for the Assessment Year 2004-05 in PAN AABCB9835E/2005-06(correct PAN No.AABCB9835A) and further direct the said Fifth Respondent to drop the proceedings initiated under 147 of the Act for the said assessment year 2005-06. https://hcservices.ecourts.gov.in/hcservices/ Prayer in W.P.No.28928 of 2010: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the Petitioner on the file of the Fifth Respondent to quash the impugned Notice dated 25.03.2010 issued in terms of Section 148 of the Income Tax Act, 1961 on the assumption of jurisdiction u/s 147 of the said Act for framing re-assessment for the Assessment Year 2006-07 in PAN AABCB9835E/2006-07(correct PAN No.AABCB9835A) and further direct the said Fifth Respondent to drop the proceedings initiated under 147 of the Act for the said assessment year 2005-06. For Petitioner : Mr.J.Balachander (in all W.P.'s) for Mr.S.Sridhar For Respondents : Mr.T.R.Senthilkumar ( R1 and R2) (in all W.P.'s) Mr.J.Narayanasamy (R3 to R5) C O M M O N O R D E R At this stage of the hearing of the Writ petitions, the learned counsel appearing on behalf of the first respondent had submitted that these Writ Petitions have been filed challenging the notices, dated 25.03.2010, issued under Section 148 of the Income Tax Act, 1961, on the assumption of jurisdiction, under Section 147 of said Act, for the re-opening of the assessment, for the assessment years 2003-04, 2004-05, 2005-06 and 2006-07. He had further submitted that the order of re-assessment had been passed, in respect of the said assessment years, on 31.12.2010 and the orders have been served, on the petitioner, on the same date. In such circumstances, these writ Petitions are dismissed as infructuous. No costs. Consequently, connected Miscallaneous Petitions are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar arr https://hcservices.ecourts.gov.in/hcservices/ To 1.The Board of Industrial and Financial Reconstruction Jawahar Vyapar Bhavan 2,Tolstoy Road, Janpath, New Delhi. 2.The Director of Income Tax (Recovery). Directorate of Income Tax (Recovery). Department of Revenue, Government of India, 6th Floor, Mayur Bhavan, Connaught Circle, New Delhi-110001. 3.The Chief Commissioner of Income Tax Chennai-I, Income Tax Department 121, Mahatma Gandhi Road Nungambakkam Chennai-600 034 4.The Commissioner of Income Tax Chennai-I, Room No.701, 7th Floor, New Block, 121, Mahatma Gandhi Road Nungambakkam, Chennai-600 034. 5.The Income Tax Officer Company Ward I (1) 6th Floor, New Block, Income Tax Department 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 + 4 ccs to Mr.J. Balachandar, Advocate SR.13137, 13138, 13139, & 13142 + 4 ccs to Mr.J. Narayanaswamy, Advocate SR.12975, 12972, 12973, 12974 Writ Petition Nos.28925, 28926, 28927 and 28928 of 2011 and M.P.Nos.1,1,1 and 1 of 2010 SJ(CO) Eu 9.3.1121.02.2011 https://hcservices.ecourts.gov.in/hcservices/