M/S. Zf Commercial Vehicle Control Systems India Limited(Formerly Known As Wabco India Limited)Rep. By Its Authorised Signatorydeepak M, Age 34 Yearss/O. Manoha v. The Deputy Commissioner Of Income Tax
High Court
03 Jul 2025 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
M/S. Zf Commercial Vehicle Control Systems India Limited(Formerly Known As Wabco India Limited)Rep. By Its Authorised Signatorydeepak M, Age 34 Yearss/O. Manoha v. The Deputy Commissioner Of Income Tax
Date of order
03 Jul 2025
Assessment year(s)
2014-15
Outcome
Other
The order — as passed by the High Court
Case summary
In M/S. Zf Commercial Vehicle Control Systems India Limited(Formerly Known As Wabco India Limited)Rep. By Its Authorised Signatorydeepak M, Age 34 Yearss/O. Manoha v. The Deputy Commissioner Of Income Tax, the High Court (2025) decided the matter under Section 148, Section 148A of the Income-tax Act.
Decision: Petition is dismissed as withdrawn.
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: 03.07.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
ANDTHE HON'BLE MR.JUSTICE SUNDER MOHAN
W.P.No.23445 of 2022
&
W.M.P.Nos. 22393, 22394 & 28171 of 2022 & 33209 of 2023
M/s. ZF Commercial Vehicle Control Systems India Limited(Formerly known as WABCO India Limited)Rep. by its Authorised SignatoryDeepak M, Age 34 yearsS/o. Manoharan RPlot No.3 SP, III Main RoadAmbattur Industrial EstateChennai 600 058...
Petitioner
Vs.
1. The Deputy Commissioner of Income Tax
Corporate Circle 3(1) Chennai Room No.411, Fourth Floor Chennai Wanaparthy Block No.121, Mahatma Gandhi Road Nungambakkam Chennai 600 034.
__________
Page 1 of 4
2. The Assistant Commissioner of Income Tax Corporate Circle 3(1) Chennai Room No.411, Fourth Floor Chennai Wanaparthy Block No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034.
..
Respondents
Prayer : Petition filed under Article 226 of the Constitution of India seeking a writ of Certiorari to call for the records in DIN No. ITBA/COM/F/17/2022-23/1044246316(1) dated 28.07.2022 issued under Section 148A(d) of the Income Tax Act, 1961 on the file of the 1[st ]respondent for the assessment year 2014-15 and the consequential notice in DIN No.ITBA/AST/M/148_1/2022-23/1044266197(1) dated 29.07.2022 issued under Section 148 of the Income Tax Act, 1961 on the file of the 2[nd ]respondent for the assessment year 2014-15 and quash the same.
For Petitioner
:Mr.Sandeep Bagmar R
For Respondents
:Mrs.S.Premalatha
ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
Counsel for petitioner seeks to withdraw the writ petition.
__________
Page 2 of 4
W.P.No.23445 of 2022
2. Petition is dismissed as withdrawn. There shall be no order as to costs. Consequently, all the interim applications are also dismissed.
(K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025
Index Neutral Citationkpl
: Yes/No:Yes/No
To
1. The Deputy Commissioner of Income Tax Corporate Circle 3(1) Chennai Room No.411, Fourth Floor Chennai Wanaparthy Block No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034. Corporate Circle 3(1) Chennai Room No.411, Fourth Floor Chennai Wanaparthy Block No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034.
2. The Assistant Commissioner of Income Tax Corporate Circle 3(1) Chennai Room No.411, Fourth Floor Chennai Wanaparthy Block No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034.
__________Page 3 of 4
__________Page 4 of 4
THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.
(kpl)
W.P.No.23445 of 2022
03.07.2025
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