M/S.brindavan Propertiesrepresented By Its Partnermr.t.r.rangarajan, Aged 39 Years v. The Income Tax Officer,National E-Assessment Centre,Income Tax Department,Ministry Of Finance,Room
High Court
15 Jun 2022 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.brindavan Propertiesrepresented By Its Partnermr.t.r.rangarajan, Aged 39 Years v. The Income Tax Officer,National E-Assessment Centre,Income Tax Department,Ministry Of Finance,Room
Date of order
15 Jun 2022
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In M/S.brindavan Propertiesrepresented By Its Partnermr.t.r.rangarajan, Aged 39 Years v. The Income Tax Officer,National E-Assessment Centre,Income Tax Department,Ministry Of Finance,Room, the High Court (2022) allowed the appeal under Section 270A of the Income-tax Act. The decision went in favour of the assessee.
Decision: This writ petition stands allowed.
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: 15.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.6974 of 2022&W.M.P.Nos.7007 & 7008 of 2022
M/s.Brindavan PropertiesRepresented by its partnerMr.T.R.Rangarajan, Aged 39 Years,S/o.T.R.Ranganathan,F-12, 2[nd] Main Road,Anna Nagar East, Chennai – 600 102.
...Petitioner
Vs.
The Income Tax Officer,National e-Assessment Centre,Income Tax Department,Ministry of Finance,Room No.401, 2[nd] Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi – 110 003.
.... Respondent
Prayer:Writ Petition filed under Article 226 of the Constitutionof India praying to issue a Writ of Prohibition, forbearing therespondent from proceeding further under the notice in DINNo.ITBA/PNL/S/270A/2020-21/1031796545(1) dated 26.03.2021 underSection 274 read with Section 270A of the Act for the AssessmentYear 2018-19 on the file of the respondent.
For Petitioner : Mr.R.Sandeep Bagmar
For Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel
ORDER
Pursuant to the passing of the impugned assessment order,proceedings for penalty has come to be finalized by notice dated28.02.2022. The aforesaid notice has been assailed inW.P.No.6974 of 2022. Hence this matter is also listed todayunder a special list.
2.In light of my order passed in W.P.No.9900 of 2021setting aside the order of assessment dated 26.03.2021 and as aconsequence thereof the impugned notice proposing penalty willalso have to go.
3. This writ petition stands allowed. Connected writmiscellaneous petitions are closed. No Costs.
Sd/-Assistant Registrar(CO)
//True copy//
nst
Sub Assistant Registrar
ToThe Income Tax Officer,National e-Assessment Centre,Income Tax Department,Ministry of Finance,Room No.401, 2[nd] Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi – 110 003.
+1cc to Mr.Sandeep Bagmar, Advocate SR.No.35401
+1cc to Mrs.Hema Muralikrishnan, Advocate SR.No.35840
AJB(CO)GMY(05/07/2022)
W.P.No.6974 of 2022
&
W.M.P.Nos.7007 & 7008 of 2022
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