Petitioner submitted that a Division Bench judgment precluded further adjudication on the writ petition challenging a notice. The Court disposed of the petition pending a possible Supreme Court reversal.
The writ petition stands disposed of pending reversal by the Apex Court.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.07.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.33935 of 2018 and W.M.P.Nos.39397 & 39401 of 2018
M/s.Sutherland Global Services Private Limited,
Rep., by its Authorized signatory, Mr.V.N.Achutarama Gupta, No.45A, Velachery Main Road, Velachery, Chennai-600 042.
.. Petitioner
-vs-
1.The Deputy Commissioner of Income-tax, Corporate Circle 6(2), Room No.705, 7th Floor, No.121, M.G.Road, Nungambakkam, Chennai-600 034.
2.The Deputy Commissioner of Income-tax, Transfer Pricing Officer - 3(1), Room No.508, 5th Floor, Tower I-BSNL Building, 16, Greams Road, Chennai-600 006. .. Respondent
Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari to call for the records comprised in the notice bearing F.No.S-304/TPO-3(1)/ A.Y.2008-09 dated November 29, 2018 issued by the second respondent for the assessment year 2008-09, pursuant to the reference made by the first respondent and quash the same.
For Petitioner : Mr.N.V.Balaji
For Respondents : Mr.A.P.Srinivas,
Senior Standing Counsel
ORDER
The learned counsel for the petitioner made a submission that pursuant to the judgment of the Hon'ble Division Bench of this Court in T.C.A.No.32 of 2019 dated 23.09.2020, no further adjudication needs to be entertained in this writ petition.
2.In view of the above submission, this writ petition stands disposed of, permitting the petitioner to restore the writ petition, in the event of reversal of the said order by the Apex Court, if they have chosen to do so. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/-
Assistant Registrar
//True copy//
Sub Assistant Registrar
abr
To
1.The Deputy Commissioner of Income-tax, Corporate Circle 6(2), Room No.705, 7th Floor, No.121, M.G.Road, Nungambakkam, Chennai-600 034.
2.The Deputy Commissioner of Income-tax, Transfer Pricing Officer - 3(1), Room No.508, 5th Floor, Tower I-BSNL Building, 16, Greams Road, Chennai-600 006.
+1cc to Mr.N.V.Balaji, Advocate SR.No.31042
+1cc to Mr.A.P.Srinivas, Advocate SR.No.30564
W.P.No.33935 of 2018
SKY(CO)
GMY(02/08/2021)
Colour shows how this judgement treated each authority
T.C.A.No.32 of 2019Referred¶17
T.C.A.No.32 of 2019 dated 23.09.2020
M/s.Sutherland Global Services Private Limited
Deputy Commissioner of Income-tax, Corporate Circle 6(2)
Deputy Commissioner of Income-tax, Transfer Pricing Officer - 3(1)
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
