A, Valluvar Street,Sivanantha Colony, Tatabad,Coimbatore – 641 012 v. Joint Commissioner Of Income Tax, Special Range Ii, Coimbatore
High Court
05 Jul 2017 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
A, Valluvar Street,Sivanantha Colony, Tatabad,Coimbatore – 641 012 v. Joint Commissioner Of Income Tax, Special Range Ii, Coimbatore
Date of order
05 Jul 2017
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In A, Valluvar Street,Sivanantha Colony, Tatabad,Coimbatore – 641 012 v. Joint Commissioner Of Income Tax, Special Range Ii, Coimbatore, the High Court (2017) allowed the appeal. The decision went in favour of the assessee.
Decision: The petitioner hadalso filed a regular appeal as against the said order and theIncome Tax Appellate Tribunal in A.P.141/C/2004-05 by orderdated 30.09.2016 has allowed the petitioner's appeal.Consequently, the impugned assessment order has to be set aside. https://hcservices.ecourts.gov.in/hcservices...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
M/s.Ambika cotton Mills Ltd,Rep. by its Managing Director,Shri P.V.Chandran,
9-A, Valluvar Street,Sivanantha Colony, Tatabad,Coimbatore – 641 012.... Petitioner
Vs.
1.Joint Commissioner of Income Tax, Special Range II, Coimbatore.
2.Assistant Commissioner of Income Tax, Circle-I, Tirupppur.... Respondents
Prayer: Petition filed under Article 226 of the Constitution ofIndia to issue a WRIT OF CERTIORARI to call for the records inPAN/GIR No.A28/Cir-I/TPR dated 30[th] March 2004 of the secondrespondent.
For Petitioner : M/s.Mallika SrinivasanFor Respondents : Mr.A.N.Jayaprathap for Mr.A.P.Srinivas
Heard M/s.Mallika Srinivasan, learned counsel for thepetitioner and Mr.A.N.Jayaprathap for Mr.A.P.Srinivas, learnedcounsel for the respondent Revenue.
2.The petitioner has filed this writ petition challengingthe order of assessment passed under Section 143(3) red withSection 147 of the Income Tax Act, 1961. The petitioner hadalso filed a regular appeal as against the said order and theIncome Tax Appellate Tribunal in A.P.141/C/2004-05 by orderdated 30.09.2016 has allowed the petitioner's appeal.Consequently, the impugned assessment order has to be set aside.
https://hcservices.ecourts.gov.in/hcservices/
3.Accordingly, this writ petition is allowed and theimpugned order is set aside. No costs. Consequently, connectedmiscellaneous petition is closed.
Sd/- Asst.Registrar (CS V ) /true copy/Sub Asst. Registrar
abrTo1.Joint Commissioner of Income Tax, Special Range II, Coimbatore.2.Assistant Commissioner of Income Tax, Circle-I, Tirupppur.+1cc to Mr.A.P.Srinivas,Advocate sr.46830+1cc to M/s.Mallika Srinivas,Advocate sr.46656W.P.No.14605 of 2004 and W.P.M.P.No.17312 of 2005ss(17/7/2017)
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