Indus Teqsite Private Limited v. Deputy Commissioner Of Income Tax, Company Circle-Ii(3) 5[Th] Floor, Room
High Court
16 Jun 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Indus Teqsite Private Limited v. Deputy Commissioner Of Income Tax, Company Circle-Ii(3) 5[Th] Floor, Room
Date of order
16 Jun 2021
Assessment year(s)
2006-07
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Indus Teqsite Private Limited v. Deputy Commissioner Of Income Tax, Company Circle-Ii(3) 5[Th] Floor, Room, the High Court (2021) 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
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.06.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.6543 of 2014andM.P.Nos.1 & 2 of 2014
Indus Teqsite Private Limited,Represented by itsManaging Director Mr.S.Rangarajan,Plot H 9, Fourth Main Road, SIPCOT IT Part,Siruseri, Off Rajiv Gandhi Salai (OMR)Chennai – 603 103. ..Petitionervs
Deputy Commissioner of Income Tax,Company Circle-II(3)5[th] Floor, Room No.513, Wanaparthy Block,121, Mahatma Gandhi Road, Nungambakkam,Chennai – 600 034. ..Respondent
Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari, tocall for the records on the file of the respondent as regardsre-assessment proceedings under Section 147 of the Income TaxAct 1961, for the AY 2006-07 pursuant to the impugned Noticeunder Section 148 of the Income Tax Act 1961 (PAN : AAAC16684D/2006-07) dated 28.3.2013 and quash the impugned Notice underSection 148 of the Income Tax Act 1961 (PAN : AAAC16684D/ 2006-07) dated 28.3.2013 issued by the respondent vis-a-vis re-assement proceedings under Section 147 of the Income Tax Act1961 for the AY 2006-07.
For Petitioner:Mr.Vaibhav R Venkatesh
For Responden :Mr.Prabhu Mukunth ArunkumarStanding counsel(Income Tax)
O R D E RIn view of the orders passed in W.P.No.6542 of 2014, nofurther orders are required in this Writ Petition andaccordingly, this writ petition in W.P.No.6543 of 2014 standsdismissed. No costs. Consequently, connected miscellaneouspetitions are closed.
-s/d-
Assistant Registrar(CS-IX)
True Copy
Sub-Assistant Registrar
KakToDeputy Commissioner of Income Tax,Company Circle-II(3)5[th] Floor, Room No.513, Wanaparthy Block,121, Mahatma Gandhi Road, Nungambakkam,Chennai – 600 034.
W.P.No.6543 of 2014
RK(CO)SP(26/07/2021)
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