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TMI Blog2024 (11) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants : Ms.N.Madhusruthi For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel and Mr.ANR.Jayaprathap, Junior Standing Counsel COMMON JUDGMENT DR. ANITA SUMANTH., J. In W.A.Nos.3328, 3333, 3335, 1271, 1339, 1342, 1322, 1384, 1452, 1274, 1312, 1313, 1314, 1315, 1317, 1319, 1320, 1376, 1379, 1456, 1380, 1468 & 1454 of 2024 the challenge is to an order of the writ Court dated 18.01.2004, which dealt with grounds assailing orders of assessment passed under Section 153C of the Income Tax Act, 1961 (in short 'Act'). 2.The writ Court has dismissed the writ petitions as against which, the present appeals have been filed. 3.Both learned counsel would bring to the notice of the Court that post institution of the writ appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the I.T.Act in ITBA/AST/M/153C/2022-23/1051726496 (1) dated 31.03.2023 CIT (Appeals) Chennai-20/10120/2019-20 11.05.2024 GRT JEWELLERS (INDIA) PVT LTD 1 WA.No.1271/2024 WP.No.13142/2023 AY 2017-18 Assessment order passed under section 143(3) r.w.s. 153C of the I.T. Act in ITBA/AST/M/153C/2022-23/1051819306 (1) dated 31.03.2023 CIT (Appeals) Chennai-20/10071/2016-17 11.05.2024 2 WA.No.1312/2024 WP.No.14384/2023 AY 2019-20 Assessment order passed under section 143(3) r.w.s. 153C of the I.T. Act in ITBA/AST/M/15 3C/2022-23/ 1051819493(1) dated 31.03.2023 CIT (Appeals) Chennai-20/10130/2018-19 11.05.2024 3 WA.No.1314/2024 WP.No.14379/2023 AY 2018-19 Assessment order passed under section 143(3) r.w.s. 153C of the I.T. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (1) dated 31.03.2023 CIT (Appeals) Chennai-20/10131/2018-19 11.05.2024 2 WA.No.1319/2024 WP.No.13436/2023 AY 2018-19 Assessment order passed under section 143(3) r.w.s. 153C of the I.T. Act in ITBA/AST/M/153C/2022-23/1051814731 (1) dated 31.03.2023 CIT (Appeals) Chennai-20/10097/2017-18 11.05.2024 3 WA.No.1342/2924 WP.No.13442/2023 AY 2020-21 Assessment order passed under section 143(3) r.w.s. 153C of the I.T. Act in ITBA/AST/M/153C/2022-23/1051814892 (1) dated 31.03.2023 CIT (Appeals) Chennai-20/10119/2019-20 11.05.2024 4 WA.No.1380/2024 WP.No.13432/2023 AY 2017-18 Assessment order passed under section 143(3) r.w.s. 153C of the I.T. Act in ITBA/AST/M/153C/2022-23/1051814982 (1) dated 31.03.2023 CIT (Appeals) Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .In such circumstances, we see no reasons to entertain these writ appeals as the appellants are seen to be riding two horses, which is impermissible. Hence, these writ appeals are dismissed. It is made clear that none of the observations made by the learned Judge in order dated 18.01.2024 will stand in the way of the appellant in the adjudication of the appeals, that shall be decided in accordance with law. 5.As far as the appeals in WA.Nos.1373, 1375, 1323, 3332, 3327 and 3330 of 2024 are concerned, the position is slightly different. Those assessments were made in the cases of two individuals, Maneesh Parmar and Sunil Khetpalia, who are stated to be Directors in the companies, which are appellants in the other writ appeals. The direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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