Chennai – 600 115 v. Income Tax Officer
High Court
19 Jun 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Chennai – 600 115 v. Income Tax Officer
Date of order
19 Jun 2024
Assessment year(s)
2016-17
Outcome
Dismissed
Case summary
In Chennai – 600 115 v. Income Tax Officer, the High Court (2024) 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 MADRAS
DATED: 19.06.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.12303 of 2022
and W.M.P.Nos.11757 & 11758 of 2022
Annamalai Viswanathan,Represented by Power of Attorney,N.Viswanathan, aged 69 years,
New No.5, DP Nagar, 1[st] Street,
Kotturpuram – 600 085.Now address changed to:
28, Plot No.5, East Coast Road,
Gentle Tides, Injambakkam,
Chennai – 600 115.
... Petitioner
-vs-
1.Income Tax Officer,
International Taxation, Ward 1(1),
Room No.412, BSNL Building, 4[th] floor,
Income Tax Office – BSNL Tower,
No.16, Greams Road,
Chennai – 600 006.
2.Chief Commissioner of Income Tax,
International Taxation,
121, Mahatma Gandhi Road,
1/4
Nungambakkam, Chennai 600 034.
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, pleased to issue a Writ of Certiorari, calling for the records in
DIN No. ITBA/AST/F/148A/2022-23/1042717855(1) dated 12.04.2022 on the file of the 1[st] respondent herein to the A.Y. 2016-17 and quash the same.
For Petitioner : Mr.G.Baskar
For Respondents : Mr.D.Prabhu Mukunth Arunkumar, Jr. SC**********
ORDER
After the writ petition was filed challenging a notice under Section 148 of the Income Tax Act, learned counsel for the petitioner submits that the assessing officer re-visited the matter and decided to drop the proceedings.
2/4
2. By taking note of this development, W.P.No.12303 of 2022 is
dismissed as infructuous without any order as to costs.
Consequently, W.M.P.Nos.11757 and 11758 of 2022 are closed.
rna
Index : Yes / NoInternet : Yes / NoNeutral Citation: Yes / No
19.06.2024
To
1.Income Tax Officer,
International Taxation, Ward 1(1),
Room No.412, BSNL Building, 4[th] floor,
Income Tax Office – BSNL Tower,
No.16, Greams Road,
Chennai – 600 006.
2.Chief Commissioner of Income Tax,
International Taxation,
121, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034.
3/4
4/4
https://www.mhc.tn.gov.in/judis
SENTHILKUMAR RAMAMOORTHY,Jrna
W.P.No.12303 of 2022and W.M.P.Nos.11757 & 11758 of 2022
19.06.2024
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