Meena Jain v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court
19 Oct 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Meena Jain v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
Date of order
19 Oct 2022
Assessment year(s)
2013-14
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Meena Jain v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
W.P.No.27947 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 19.10.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.27947 of 2022and WMP Nos.27235 and 27236 of 2022
Meena Jain
Vs
... Petitioner
1. Additional/Joint/Deputy/Assistant Commissioner of Income Tax,
Income-tax officer,
National Facelesss Assessment Centre,
Delhi.
2. Income Tax Officer,
Non-Corporate Ward 10(3),
Chennai – 600 034.
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records in PAN AFHPM-257M for assessment year AY 2013-14 and quash the impugned order under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 in DIN and Letter No. ITBA/ AST/ S/ 147/ 2021-22/1041914998(1) dated 29.03.2022 passed by the 1[st] respondent for AY 2013-14 and to quash the same as without jurisdiction, arbitrary, unjust and illegal.
For Petitioner
: Ms.G.Vardini Karthik
For Respondent: Mr.Prabhu Mukund Arunkunar Junior Standing Counsel
O R D E R
Learned counsel for the petitioner seeks permission to withdraw this Writ
Petition with liberty to approach the appellate authority by way of statutory appeal. She has also made an endorsement to that effect.
2. Mr.Prabhu Mukund Arunkumar, learned Junior Standing Counsel,
who accepts notice for the respondent expresses no objection for the liberty so sought and granted.
3. In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above. Appeal, if any, filed within a period of three (3) weeks from today, shall be taken on file by the appellate authority without
reference to limitation, but ensuring compliance with other statutory conditions,
if any, and disposed expeditiously and in accorance with law. No costs. Connected Miscellaneous Petitions are closed.
Index : Yes / NoSpeaking/non-speaking Order
sl
19.10.2022
W.P.No.27947 of 2022
To
1. Additional/Joint/Deputy/Assistant Commissioner of Income Tax,
Income-tax officer,
National Facelesss Assessment Centre,
Delhi.
2. Income Tax Officer,
Non-Corporate Ward 10(3),
Chennai – 600 034.
https://www.mhc.tn.gov.in/judis
W.P.No.27947 of 2022
Dr.ANITA SUMANTH,J.
Sl
W.P.No.27947 of 2022and WMP Nos.27235 and 27236 of 2022
19.10.2022
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