Arumugam Kumar v. Assistant Commissioner Of Income Tax,Non Corp. Circle 5(1) Che
High Court
04 Apr 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Arumugam Kumar v. Assistant Commissioner Of Income Tax,Non Corp. Circle 5(1) Che
Date of order
04 Apr 2022
Assessment year(s)
2013-14
Outcome
Dismissed
Case summary
In Arumugam Kumar v. Assistant Commissioner Of Income Tax,Non Corp. Circle 5(1) Che, the High Court (2022) 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.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 04.04.2022
CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMARW.P.No.8052 of 2022 and W.M.P.Nos.8026 & 8027 of 2022
Arumugam Kumar
...Petitioner
-Vs-
1.Assistant Commissioner of Income Tax,Non Corp. Circle 5(1) CHE.,No.121, Mahatma Gandhi Road,Chennai-600034.
2.Assistant Commissioner of Income Tax,Non Corp. Circle 7(1) CHE.,No.121, Mahatma Gandhi Road,Chennai-600034.
3.Additional/Joint/Deputy/AssistantCommissioner of Income Tax,National Faceless Assessment Centre,Delhi.
...Respondents
Prayer : Writ Petition under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Certiorari callingfor the records on the file of the respondent in PAN.AAEPK1457Dand quash the impugned notice in ITBA/AST/S/148/2020-21/1031843020(1) dated 28.03.2021 issued by the 2[nd] respondentunder Section 148 of the Income Tax Act, 1961 for the AY:2013-14and the consequential proceedings in ITBA/AST/F/17/2021-22/1040684078(1) dated 14.03.2022 issued by the 3[rd] respondent.
For Petitioner : Mr.Raghav Rajeev Menon
For Respondent
: Mrs.Hema Muralikrishnan, Senior Standing Counsel
https://hcservices.ecourts.gov.in/hcservices/
O R D E R
Learned counsel appearing for the petitioner, oninstructions, wants to withdraw this writ petition.
2. Recording the said submission, the writ petition isdismissed as withdrawn. No costs. Consequently, connectedmiscellaneous petitions are also dismissed.
Sd/- Assistant Registrar(CS VIII)
//True Copy//
Sub Assistant Registrar
KST
To
1.The Assistant Commissioner of Income Tax,Non Corp. Circle 5(1) CHE.,No.121, Mahatma Gandhi Road,Chennai-600034.2.The Assistant Commissioner of Income Tax,Non Corp. Circle 7(1) CHE.,No.121, Mahatma Gandhi Road,Chennai-600034.
3.The Additional/Joint/Deputy/AssistantCommissioner of Income Tax,National Faceless Assessment Centre,Delhi.
+1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.22665
W.P.No.8052 of 2022
SKM[co]NSK 19/04/2022
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