A Company Registered Under The Companies Act, 1956) v. The Commissioner Of Income Tax (Appeals
High Court
13 Jul 2016 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
A Company Registered Under The Companies Act, 1956) v. The Commissioner Of Income Tax (Appeals
Date of order
13 Jul 2016
Assessment year(s)
1997-98, 1998-99
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In A Company Registered Under The Companies Act, 1956) v. The Commissioner Of Income Tax (Appeals, the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM
THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
W.P. Nos.29907 to 29912 of 2004 &
W.M.P.Nos.36302 to 36306 & 36308 of 2015
Rajanarayan Capital Markets Services Limited
( A Company Registered under the Companies Act, 1956), having its Administrative Office at 47, Tatabad First Street (Indian Bank Road)Coimbatore 641 012.... Petitioner in all WPsVs
1. The Commissioner of Income Tax (Appeals)
67A, Race Course Road Coimbatore 641 018.
2. The Commissioner of Income Tax-I 67A, Race Course Road Coimbatore 641 018....RR1 & 2 in all WPs
The Tax Recovery Officer-I67A, Race Course RoadCoimbatore 641 018....RR3 in WPs.29907, 29909 to 29912 of 2004
The Assistant Commissioner of Income Tax,Company Circle-1(I), 67, Race Course Road, Coimbatore....RR3 in WP.29908 of 2004
Petition filed under Article 226 of the Constitution ofIndia praying to issue Writ of certiorari to call for therecords relating to the attachment notice issued under section226(3) of the Income Tax Act 1961 to the InfrastructureFinancial Services Limited, The IL & FS Financial Centre, PlotNo.C22, G Block, BKC, Mumbai 400 031 by the 3[rd] respondent hereinin his proceedings No.TRC-156/2002-03/ P33/04-05 dated28.09.2004 and quash the same. (W.P.No.29907 of 2004)
Writ of Certiorari, calling for the records relating to thenotice issued by the 3rd Respondent under Section 226(3) of theIncome Tax Act 1967 to the Manager, Canara Bank, R.S.Puram,Coimbatore 641 002, in his proceedings PAN/GIR.No.AABCR2870 D,dated 20.11.2003 and quash the same. (W.P.No.29908 of 2004)
https://hcservices.ecourts.gov.in/hcservices/
Calling for the records relating to the proceedings of theFirst Respondent herein in C.No.1455(SP 6)/2003-2004, dated09.03.2004 and quash the same.(W.P.No.29909 of 2004)
Mandamus directing the First Respondent herein to dispose ofthe Appeal No.ITA 150/2000-01 in respect of the Assessment Year1997-98 pending on the file of the First Respondent herein at anearly date. (W.P.No.29910 of 2004)
Directing the First Respondent herein to dispose of theAppeal No.ITA 353/2001-01 in respect of the Assessment Year 1998-99 pending on the file of the First Respondent herein at anearly date. (W.P.No.29911 of 2004)
Calling for the records relating to the notice issued by the3rd Respondent under Section 226(3) of the Income Tax Act, 1961,to the Branch Manager, Canara Bank, NSE Branch, Mumbai, in hisproceedings No.TRC - 156/2002-03/P33/04-05, dated 28.09.2004.
The learned counsel appearing for the petitioner seekspermission of this Court to withdraw the Writ Petitions. He hasalso made the following endorsement:
“ The petitioner Company is under the controlof the Official Liquidator. Hence, W.P. May bedismissed as withdrawn. “
2. Recording the submission made by the learned counsel forthe petitioner and the endorsement made, Writ Petitions aredismissed as withdrawn. The respondents are at liberty to pursuetheir claim before the Official Liquidator. No costs.Consequently, connected Miscellaneous Petitions are closed.
rpa
https://hcservices.ecourts.gov.in/hcservices/
To
1. The Commissioner of Income Tax (Appeals)
67A, Race Course Road
Coimbatore 641 018.
2. The Commissioner of Income Tax-I
67A, Race Course Road Coimbatore 641 018. Coimbatore 641 018.
3. The Tax Recovery Officer-I 67A, Race Course Road Coimbatore 641 018.
4. The Assistant Commissioner of Income Tax, Company Circle-1(I), 67, Race Course Road, Coimbatore.
+1cc to Mr.T.Pramodkumar Chopda, Advocate, S.R.No.39135
W.P. Nos.29907 to 29912 of 2004
RV(CO)CA(01/08/2016)
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