Kc Readymades 3-A, Bharathar Middle Street Eral, Tamil Nadu v. Assistant Commissioner Of Income Taxcentral Circle 1Madurai
High Court
16 Apr 2024 In favour of: Revenue
Forum / Bench
High Court · mdubench
Parties
Kc Readymades 3-A, Bharathar Middle Street Eral, Tamil Nadu v. Assistant Commissioner Of Income Taxcentral Circle 1Madurai
Date of order
16 Apr 2024
Assessment year(s)
2015-16
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Kc Readymades 3-A, Bharathar Middle Street Eral, Tamil Nadu v. Assistant Commissioner Of Income Taxcentral Circle 1Madurai, 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.
W.P.(MD) Nos.9521 and 9528 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 16.04.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD)Nos.9521 and 9528 of 2023
&W.M.P.(MD).Nos.8493,8494,8505and 8507 of 2023
KC Silk Traders12, Sivan Koil StreetEral, Tamil Nadu-628801rep by its partnerK.Ganesan ... Petitioner in W.P.(MD).No.9521 of 2023
KC Readymades 3-A, Bharathar Middle Street Eral, Tamil Nadu-628801rep by its partnerT.Namachivayam ... Petitioner in W.P.(MD).No.9528 of 2023
Vs.
Assistant Commissioner of Income TaxCentral Circle 1Madurai ... respondent in W.P.(MD).No.9521 of 2023
Assessment UnitIncome Tax DepartmentMinistry of FinanceNew Delhi ... respondent in W.P.(MD).No.9528 of 2023
_____________
https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.9521 and 9528 of 2023
Prayer in W.P.(MD).No.9521 of 2023: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari calling for the records contained in Assessment order dated 27.03.2023 bearing ITBA/AST/S/147/2022-23/1051455650(1) passed by the respondent for AY 2015-16 for PAN: and to quash the same as arbitrary, illegal and unjust.
Prayer in W.P.(MD).No.9528 of 2023: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari calling for the records contained in notice dated 09.01.2023 bearing ITBA/AST/S/61/2022-23/1048571923(1) issued by the respondent under S.144B of the Income Tax Act, 1961 and the consequential Assessment order dated 27.03.2023 bearing ITBA/AST/147/2022-23/1051410449(1) passed by the respondent for AY 2015-16 PAN: and to quash the same as arbitrary, illegal and unjust.
For Petitioner: Mr.B.Ponnupandi in both cases
For Respondents: Mr.N.Dilip Kumar in both cases Senior Standing Counsel
W.P.(MD) Nos.9521 and 9528 of 2023
C O M M O N O R D E R
Learned counsel for the petitioners sought permission of this Court
to with draw the Writ Petitions and he has also made an endorsement to that effect
Recording the submissions of the learned counsel for the petitioner and the endorsement made in the bundle, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
16.04.2024.
Index: Yes/ No Neutral Citation: Yes / NoSpeaking Order / Non-Speaking Orderkpr
Copy ToAssistant Commissioner of Income TaxCentral Circle 1Madurai ... respondent in W.P.(MD).No.9521 of 2023
Assessment UnitIncome Tax DepartmentMinistry of FinanceNew Delhi ... respondent in W.P.(MD).No.9528 of 2023
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.9521 and 9528 of 2023
C.SARAVANAN, J.
kpr
W.P.(MD)Nos.9521 and 9528 of 2023
16.04.2024
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