Chennai, Tamil Nadu 600 116 v. The Commissioner Of Income Tax (Tds
High Court
02 Sep 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Chennai, Tamil Nadu 600 116 v. The Commissioner Of Income Tax (Tds
Date of order
02 Sep 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Chennai, Tamil Nadu 600 116 v. The Commissioner Of Income Tax (Tds, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the said submission made by the learned counsel for the petitioner, this Writ Petition is dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
W.P.No.11852 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 02.09.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.No.11852 of 2024 &
W.M.P.Nos.12947 & 12948 of 2024
Aravind Ceramics Private Limited,Represented by its Principal Officer/Managing Director,Mr.Ramanujam Kumar,No.65-A, Kundrathur Road, Porur,
Chennai, Tamil Nadu 600 116.
... Petitioner
Vs.
The Commissioner of Income Tax (TDS)
CIT (TDS) Chennai,
Ministry of Finance, Department of Revenue,
Office of the Commission of Income Tax (TDS),No.120 BSNL Building, Greams Road,Chennai 600 006.... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the respondent and quash the Original impugned Notice issued u/s.279(1) r.w.s 276BB of the Income Tax Act, 1961 in Document Identification No.05022024/00037/LP dated 05.02.2024 for the FY 2020-21 as arbitrary, illegal and without jurisdiction.
For Petitioner : Ms.Vandana VyasFor Respondent : Dr.B.Ramaswamy Senior Standing Counsel
1/3
W.P.No.11852 of 2024
ORDER
When the matter is taken up for hearing i.e., on 02.09.2024,
Ms.Vandana Vyas, learned counsel for the petitioner submitted that the addition submissions made by the petitioner dated 29.03.2024 has been received by the respondent. Hence, she submitted that she is not pressing the petition and also she made an endorsement to that effect.
2. Recording the said submission made by the learned counsel for the petitioner, this Writ Petition is dismissed as not pressed. No costs. Consequently, connected Miscellaneous Petitions are closed.
02.09.2024
Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Nojd
Note: Issue order copy on 03.09.2024.
2/3
KRISHNAN RAMASAMY.J.,jd
To
The Commissioner of Income Tax (TDS)CIT (TDS) Chennai,Ministry of Finance, Department of Revenue,Office of the Commission of Income Tax (TDS),No.120 BSNL Building, Greams Road,Chennai 600 006.
W.P.No.11852 of 2024 &W.M.P.Nos.12947 & 12948 of 2024
02.09.2024
3/3
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.