M/S.dp Leathers Private Limited v. Assistant Commissioner Of Income Tax, Circle-1
High Court
22 Mar 2022 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
M/S.dp Leathers Private Limited v. Assistant Commissioner Of Income Tax, Circle-1
Date of order
22 Mar 2022
Assessment year(s)
2015-16, 2016-17, 2017-18
Outcome
Dismissed
The order β as passed by the High Court
Case summary
In M/S.dp Leathers Private Limited v. Assistant Commissioner Of Income Tax, Circle-1, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.03.2022CORAM :
THE HONOURABLE MR. JUSTICE M. DHANDAPANI
W.P.Nos.6309, 6314 & 6316 of 2022andW.M.P.Nos.6403, 6407, 6410, 6412, 6415 & 6419 of 2022
M/s.DP Leathers Private Limited,Represented by its Managing Director,Mr.Vijayakumar Navin,8, Thiyagarajapuram,Vellore,Tamil Nadu β 632 001.PAN: ...Petitioner in all WPsVs.
1. Assistant Commissioner of Income Tax, Circle-1, No.2, Barracks Cross Street, Officers Line, Vellore, Tamil Nadu β 632 001.
2. Joint Commissioner of Income Tax, No.2, Barracks Cross Street, Officers Line, Vellore, Tamil Nadu β 632 001.
3. Central Board of Direct Taxes, Represented by its Chairperson, Department of Revenue β Ministry of Finance, Government of India, New Delhi.4. Additional / Joint / Deputy / Assistant Commissioner of Income Tax, National Faceless Assessment Circle, Delhi....Respondents in all WPsPrayer in W.P.No.6309 of 2022: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records in PAN: on the file of the 1[st] respondent and quash the impugned notice u/s.148
in ITBA/AST/S/148/2020-21/1031950055(1) issued on 30.03.2021 for the A.Y. 2015-16 by the 1[st] respondent as illegal and without jurisdiction.Prayer in W.P.No.6314 of 2022: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records in PAN: on the file of the 1[st] respondent and quash the impugned notice u/s.148 in ITBA/AST/S/148/2020-21/1031819905(1) issued on 27.03.2021 for the A.Y. 2016-17 by the 1[st] respondent as illegal and without jurisdiction.
Prayer in W.P.No.6316 of 2022: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records in PAN: on the file of the 1[st] respondent and quash the impugned notice u/s.148 in ITBA/AST/S/148/2020-21/1031819910(1) issued on 27.03.2021 for the A.Y. 2017-18 by the 1[st] respondent as illegal and without jurisdiction.
For Petitioner : Mr.R.Sivaraman(in all Wps)
For Respondents : M/S.A.P.Srinivas(in all WPs) Senior Standing CounselCOMMON ORDER
The learned counsel for the petitioner seeks permission of this Court to withdraw the Writ Petitions and he has also made an endorsement to that effect.
2. In view of the above submission and endorsement made by the learned counsel for the petitioner, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
s/d- Assistant Registrar
True Copy
Sub-Assistant Registrar
jd/nhs
To
1. The Assistant Commissioner of Income Tax, Circle-1, No.2, Barracks Cross Street, Officers Line, Vellore, Tamil Nadu β 632 001. Circle-1, No.2, Barracks Cross Street, Officers Line, Vellore, Tamil Nadu β 632 001.
2. The Joint Commissioner of Income Tax, No.2, Barracks Cross Street, Officers Line, Vellore, Tamil Nadu β 632 001. No.2, Barracks Cross Street, Officers Line, Vellore, Tamil Nadu β 632 001.
3. The Chairperson, Central Board of Direct Taxes, Department of Revenue β Ministry of Finance, Government of India, New Delhi. Central Board of Direct Taxes, Department of Revenue β Ministry of Finance, Government of India, New Delhi.
4. The Additional / Joint / Deputy / Assistant Commissioner of Income Tax, National Faceless Assessment Circle, Delhi. of Income Tax, National Faceless Assessment Circle, Delhi.
+1 CC to M/s. Hema Muralikrishnan, advocate sr 19237.
W.P.Nos.6309, 6314 & 6316 of 2022
andW.M.P.Nos.6403, 6407, 6410, 6412,6415 & 6419 of 2022
GPL(CO)SP(06/04/2022)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only β not legal, tax or professional advice, and no advocate/CAβclient relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.