M.sivasamy v. The Deputy Commissioner Of Income Tax
High Court
16 Apr 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M.sivasamy v. The Deputy Commissioner Of Income Tax
Date of order
16 Apr 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In M.sivasamy v. The Deputy Commissioner Of Income Tax, the High Court (2024) 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.
The order — as passed by the High Court
W.P.No.12443 of 2022 etc
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.04.2024
CORAM:
THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN
W.P.Nos.12443, 12445 to 12461 of 2022
W.P.No.12443 of 2022:-
M.Sivasamy
...Petitioner
-Vs-
The Deputy Commissioner of Income Tax
(Benami Prohibition),
Initiating Officer,Room No.104, I Floor,Income Tax Investigation Wing Builiding,46, MG Road, Nungambakkam,Chennai – 600 034
... Respondent
Prayer:Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Prohibition, prohibiting the respondent from invoking the provisions of the Prohibition of Benami Property Transactions Act, 1988 against the petitioner.
For Petitioners
In all W.Ps.
: Mr.S.Durairaj
For Respondent
: Mrs.M.Sheela
Special Public Prosecutor (Income Tax)
COMMON ORDER
These writ petitions have been filed for prohibition,
prohibiting the respondent from invoking the provisions of the Prohibition of Benami Property Transactions Act, 1988 against the petitioner in all the writ petitions.
2.Today when these matters are taken up for hearing, the learned counsel appearing for the petitioners seeks permission of this Court to withdraw all the petitions with liberty to raise all contentions before the respondent. He also made an endorsement in the Court bundle to that effect.
3.Considering the submissions and endorsement made by the learned counsel appearing for the petitioners, all the Writ Petitions stand dismissed as withdrawn. The petitioner in all the writ petitions are at liberty to raise their contentions before the respondent. There shall be no orders as to costs.
Index : Yes/NoSpeaking/Non Speaking orderNeutral Citation : Yes/No
16.04.2024
rts
To
The Deputy Commissioner of Income Tax(Benami Prohibition),Initiating Officer,Room No.104, I Floor,Income Tax Investigation Wing Builiding,46, MG Road, Nungambakkam,Chennai – 600 034
W.P.No.12443 of 2022 etc
W.P.No.12443 of 2022 etc
G.K.ILANTHIRAIYAN. J,
rts
W.P.Nos.12443, 12445 to 12461 of 2022
16.04.2024
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 — not legal, tax or professional advice, and no advocate/CA–client 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.