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2023 Supreme(Mad) 1459

ANITA SUMANTH
M/s Bohemain Destinations Pvt Ltd. , Rep. By its Managing Director N. G. George, – Appellant
Versus
Commissioner of Income Tax Office of the Commissioner of Income Tax Chennai – Respondent


Advocates appeared:
For the Petitioner:George Cheriyan, Advocate. For the Respondents: B. Ramaswamy, Senior Standing Counsel.

JUDGMENT

(Prayerin W.P.No.20405 of 2020: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for records placed before the 1 st respondent by the 2 nd respondent for sanction for prosecution and quash the impugned sanction for prosecution in Proceedings C.No.CIT(TDS)/CHE/Person.24/2017-18 dated 30.01.2018 for the Financial Year 2009-10 issued by the 1 st respondent and direct the 1st respondent to consider the representations dated 12.02.2012, 14.12.2012 and 23.05.2015 of the petitioner.

in W.P.No.20406 of 2020: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for records placed before the 1 st respondent by the 2 nd respondent for sanction for prosecution and quash the impugned sanction for prosecution in Proceedings C.No.CIT(TDS)/CHE/Person.24/2017-18 dated 30.01.2018 for the Financial Year 2010-11 issued by the 1 st respondent and direct the 1 st respondent to consider the representations dated 12.02.2012, 14.12.2012 and 23.05.2015 of the petitioner.)

Common Order:

1. The petitioner is a Company and challenges an order passed by the first respo

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