Writ petitions challenging a show cause notice for prosecution under the Income Tax Act were closed as infructuous after both parties confirmed that prosecution proceedings had already been launched.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.11.2019 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.13976 to 13978 of 2016 WMP.Nos.12219 to 12223 of 2016
Shri J. Srinivasan
...Petitioner
--Vs--
1.The Assistant Director of Income Tax (INV) New Building (2nd Floor) Unit 3(1), New No.46, Old No.108 Nungambakkam High Road, Chennai 600 034 2.The Principal Director of Income Tax (INV) New No46, Old No.108, Nungambakkam High Road Chennai 600 034 ... Respondents ****
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorari, calling for the records of the first respondent in Prosecution/sec.276C(1)/JS/U3(1), Prosecution/sec.277/JS/U-3(1), Prosecution/sec.278(1)/ JS/U-3(1) dated 14.03.2016 quash the same and consequently quash the letter dated 30.03.2016 in F.No.Pr.DIT(Inv)/ Prosecution/2015-16 issued by the second respondent.
For Petitioner : Mr.R.Sivaraman
For Respondents: Mr.A.P.Srinivas
Senior Standing Counsel
In these writ petitions, the petitioner has prayed for a certiorari quashing records of the 1st respondent/the Assistant Director of Income Tax, being a show cause notice contemplating the launch of prosecution in terms of Section 276C(1) of the Income Tax Act, 1961.
Sd/-
Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
ska
To
1.The Assistant Director of Income Tax (INV)
New Building (2 nd Floor)
Unit 3(1), New No.46, Old No.108
Nungambakkam High Road,
Chennai 600 034
2.The Principal Director of Income Tax (INV)
New No46, Old No.108, Nungambakkam High Road
Chennai 600 034
W.P.Nos.13976 to 13978 of 2016
WMP.Nos.12219 to 12223 of 2016
A.SK(05/12/2019)
The Petitioner
The Assistant Director of Income Tax (INV), Chennai
The Principal Director of Income Tax (INV), Chennai
DR. JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
