Dr.s.gurushankar v. The Commissioner Of Income
High Court
09 Jul 2024 In favour of: Revenue
Forum / Bench
High Court · mdubench
Parties
Dr.s.gurushankar v. The Commissioner Of Income
Date of order
09 Jul 2024
Assessment year(s)
2013-2014, 2013-14
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Dr.s.gurushankar v. The Commissioner Of Income, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the same, this Writ Petition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
W.P.(MD) No.107 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 09.07.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.107 of 2019andW.M.P.(MD) Nos.80 of 2019 & 5463 of 2021
Dr.S.Gurushankar
... Petitioner
Vs.
1.The Commissioner of Income
Tax (Appeals-19, Chennai),
Office of the Commissioner of Income
Tax (Appeals-19),
304, Investigation Building,
Mahathma Gandhi Road,
Nungambakkam, Chennai - 600 034.
2.The Deputy Commissioner of Income Tax,
Central Circle-1, Madurai (i/c), Madurai.
3.Assistant Commissioner of Income Tax, Central Circle-1, Madurai.... Respondents
Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the second respondent (Deputy Commissioner of Income Tax, Central Circle-1, Madurai) in the revised order of assessment in PAN: /CC-1/MDU/2018-19 giving effect to the orders of the Commissioner of Income Tax (Appeals-19, Chennai) under Section
______________
https://www.mhc.tn.gov.in/judis
W.P.(MD) No.107 of 2019
143(3) r/w. Sec.153A of the IT Act, dated 29.11.2018 for the Assessment Year 2013-2014 in the case of the petitioner, quashing the same and directing the second respondent to pass the order of revised assessment strictly in accordance with the direction of the first respondent in his order dated 14.09.2018 directing the second respondent to allow 100% deductions under Section 80-IB (11C) claimed by the petitioner in the Writ Petition (assessee) in his return of Assessment Year 2013-14.
For Petitioner: M/s.T.Sathya Selvi
For Respondents: Mr.N.Dilip Kumar Senior Standing Counsel
O R D E R
When this case is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw this Writ Petition. She also made an endorsement to that effect.
2. Recording the same, this Writ Petition is dismissed as withdrawn.
No costs. Consequently, connected Miscellaneous Petitions are closed.
09.07.2024Index: Yes/ No Neutral Citation: Yes / NoSpeaking Order / Non-Speaking OrderJEN
https://www.mhc.tn.gov.in/judis______________Page No. 2 of 4
W.P.(MD) No.107 of 2019
Copy To:
1.The Commissioner of Income Tax (Appeals-19, Chennai), Office of the Commissioner of Income Tax (Appeals-19), 304, Investigation Building, Mahathma Gandhi Road, Office of the Commissioner of Income Tax (Appeals-19), 304, Investigation Building, Mahathma Gandhi Road,
Nungambakkam, Chennai - 600 034.
2.The Deputy Commissioner of Income Tax, Central Circle-1, Madurai (i/c), Madurai.
3.Assistant Commissioner of Income Tax, Central Circle-1, Madurai. Central Circle-1, Madurai.
https://www.mhc.tn.gov.in/judis______________Page No. 4 of 4
W.P.(MD) No.107 of 2019
C.SARAVANAN, J.
JEN
W.P.(MD) No.107 of 2019 andW.M.P.(MD) Nos.80 of 2019& 5463 of 2021
09.07.2024
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