Mariasanjeevee Anthoniswamy v. Assistant Commissioner Of Income Tax, Central Circle
High Court
06 Mar 2023 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Mariasanjeevee Anthoniswamy v. Assistant Commissioner Of Income Tax, Central Circle
Date of order
06 Mar 2023
Assessment year(s)
2013-14
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Mariasanjeevee Anthoniswamy v. Assistant Commissioner Of Income Tax, Central Circle, the High Court (2023) 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.No.6175 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.03.2023
CORAM :
The HONOURABLE DR.JUSTICEANITA SUMANTH
W.P.No.6175 of 2023W.M.P.Nos.6182 & 6183 of 2023
Mariasanjeevee Anthoniswamy
.. Petitioner
vs
1.Assistant Commissioner of Income Tax, Central Circle 2, CBE, 63, Race Course Road, Coimbatore – 641 018.
2.Principal Commissioner of Income Tax – 2, 121, MG Road, Nungambakkam, Chennai – 600 034... Respondents
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the petitioner on the file of 1st respondent to quash the impugned order dated 21.03.2022 passed U/s. 147 of the Income tax act 1961 bearing DIN and Order No.ITBA/ AST/ S/ 147/ 2021-22/ 1041159141 (1) for assessment year 2013-14.
For Petitioner
:Mr.M.Velmurugan
ORDER
This writ petition is mis-conceived and is dismissed in limine seeing as the impugned order of assessment which is challenged has been passed in March 2022 and the petitioner has also
W.P.No.6175 of 2023
approached the appellate authority by way of statutory appeal on
19.04.2022. No costs. Consequently, connected miscellaneous
petitions are dismissed.
06.03.2023
Index:Yes/NoNeutral Citation:Yesssm
To
1.Assistant Commissioner of Income Tax, Central Circle 2, CBE, 63, Race Course Road, Coimbatore – 641 018.
2.Principal Commissioner of Income Tax – 2, 121, MG Road, Nungambakkam, Chennai – 600 034. 121, MG Road, Nungambakkam, Chennai – 600 034.
W.P.No.6175 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.6175 of 2023
06.03.2023
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