Kalarani Sivasubramaniam(P2 Substituted As Legal Representative Of The Deceased Petitioner Vide Order Dated 18.07.2023 In Wmp v. The Income - Tax Officer,Office Of The Income-Tax Officer, Non-Corporate Ward 19(6
High Court
11 Sep 2023 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Kalarani Sivasubramaniam(P2 Substituted As Legal Representative Of The Deceased Petitioner Vide Order Dated 18.07.2023 In Wmp v. The Income - Tax Officer,Office Of The Income-Tax Officer, Non-Corporate Ward 19(6
Date of order
11 Sep 2023
Assessment year(s)
2012-13
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Kalarani Sivasubramaniam(P2 Substituted As Legal Representative Of The Deceased Petitioner Vide Order Dated 18.07.2023 In Wmp v. The Income - Tax Officer,Office Of The Income-Tax Officer, Non-Corporate Ward 19(6, the High Court (2023) dismissed the appeal under Section 144, Section 147, Section 154 of the Income-tax Act. The decision went in favour of the Revenue.
Decision: 1/3 For Petitioner For Respondents W.P.No.1720 of 2020 andW.M.P.No.1995 of 2020 : Mr.Joseph Prabakar : Ms.S.Premalatha, for Mr.R.Balaji, Standing counsel [SECTION] ## ORDER This Writ Petition is dismissed as infructuous in view of the order dated 19.01.2021 passed under Section 154 of the Income Tax Act, 1961 by the As...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
W.P.No.1720 of 2020 andW.M.P.No.1995 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.09.2023
CORAM
THE HONOURABLE MR.JUSTICE C. SARAVANAN
W.P.No.1720 of 2020 andW.M.P.No.1995 of 2020
1. K.Sivasubramaniam (Deceased)
2. Kalarani Sivasubramaniam(P2 substituted as legal representative of the deceased petitioner vide order dated 18.07.2023 in WMP No.3480 of 2022)
… Petitioner
Vs.
The Income - tax officer,Office of the Income-tax Officer, Non-Corporate Ward 19(6),
6th Floor, Income Tax Annex Building, 121, MG Road,Chennai - 600 034. … Respondents
Prayer :Writ Petition filed under Article 226 of Constitution of India, praying to issue Writ of Certiorari, calling for the records of the Assessment Order dated 16.12.2019 for the Assessment Year 2012-13 reference PAN passed by the respondent under Section 144 r/w. Section 147 of the Income Tax act, 1961 and quash the same as arbitrary and illegal.
1/3
For Petitioner
For Respondents
W.P.No.1720 of 2020 andW.M.P.No.1995 of 2020
: Mr.Joseph Prabakar
: Ms.S.Premalatha, for Mr.R.Balaji, Standing counsel
ORDER
This Writ Petition is dismissed as infructuous in view of the order
dated 19.01.2021 passed under Section 154 of the Income Tax Act, 1961 by
the Assistant Commissioner of Income Tax, Chennai. The issue is now the subject matter of W.P.No.7425 of 2021. No costs. Consequently, connected miscellaneous petition is closed.
vum
Index: Yes/NoSpeaking order/Non Speaking order
11.09.2023(1/2)
To
The Income - tax officer,Office of the Income-tax Officer, Non-Corporate Ward 19(6),6th Floor, Income Tax Annex Building, 121, MG Road,Chennai - 600 034.
C. SARAVANAN,J.
2/3
3/3
https://www.mhc.tn.gov.in/judis
W.P.No.1720 of 2020 andW.M.P.No.1995 of 2020
vum
W.P.No.1720 of 2020 andW.M.P.No.1995 of 2020
11.09.2023
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.