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The Tax PublishersW.P.(MD) No. 4327 of 2021 and W.M.P. (MD) Nos. 3513, 3515 & 3516 of 2021 2021 TaxPub(DT) 3286 (Mad-HC) IN THE MADRAS HIGH COURT G.R.SWAMINATHAN, J. A.R. Safiullah v. ACIT No.- W.P.(MD) No. 4327 of 2021 and W.M.P. (MD) Nos. 3513, 3515 & 3516 of 2021 24 March, 2021 Petitioner by : Suhrith Parthasarathy, Mr. K. Govindarajan. Respondent by : N. Dilip Kumar ORDER Heard the learned counsel appearing for the writ petitioner and the learned Standing counsel appearing for the respondent. 2. The petitioner is an income tax assessee. His premises were searched on 10-4-2018. Pursuant to the said search, the respondent issued notices under section 153A of the Income Tax Act, 1961 requiring the petitioner to file his return of income for various assessment years. One such notice issued for the AY 2009-10 is impugned in this writ petition. The only question that arises for my determination is whether the assessing officer/respondent herein is possessed of the power to issue the same. The respondent has filed a detailed counter affidavit and the learned standing counsel took me through its contents. SUBSCRIBE FOR FULL CONTENT

The Tax PublishersW.P.(MD) No. 4327 of 2021 and W.M.P. (MD) Nos. 3513, 3515 & 3516 of 2021
2021 TaxPub(DT) 3286 (Mad-HC)

IN THE MADRAS HIGH COURT

G.R.SWAMINATHAN, J.

A.R. Safiullah v. ACIT

No.- W.P.(MD) No. 4327 of 2021 and W.M.P. (MD) Nos. 3513, 3515 & 3516 of 2021

24 March, 2021

Petitioner by : Suhrith Parthasarathy, Mr. K. Govindarajan.

Respondent by : N. Dilip Kumar

ORDER

Heard the learned counsel appearing for the writ petitioner and the learned Standing counsel appearing for the respondent.

2. The petitioner is an income tax assessee. His premises were searched on 10-4-2018. Pursuant to the said search, the respondent issued notices under section 153A of the Income Tax Act, 1961 requiring the petitioner to file his return of income for various assessment years. One such notice issued for the AY 2009-10 is impugned in this writ petition. The only question that arises for my determination is whether the assessing officer/respondent herein is possessed of the power to issue the same. The respondent has filed a detailed counter affidavit and the learned standing counsel took me through its contents.