M/S.sivanandha Mills Ltd., [Rep. By Its Managing Director, Mr.p.murugesan] v. The Assistant Commissioner Of Income Tax, O/O. The Assistant Commissioner Of Income Tax, Company Circle Iv (2)
High Court
10 Mar 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.sivanandha Mills Ltd., [Rep. By Its Managing Director, Mr.p.murugesan] v. The Assistant Commissioner Of Income Tax, O/O. The Assistant Commissioner Of Income Tax, Company Circle Iv (2)
Date of order
10 Mar 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In M/S.sivanandha Mills Ltd., [Rep. By Its Managing Director, Mr.p.murugesan] v. The Assistant Commissioner Of Income Tax, O/O. The Assistant Commissioner Of Income Tax, Company Circle Iv (2), the High Court (2020) dismissed the appeal under Section 281 of the Income-tax Act. The decision went in favour of the Revenue.
Decision: 3.Hence, this writ petition stands dismissed as havingbecome infructuous.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
THE HONOURABLE MR. JUSTICE R. MAHADEVANW.P.No.9073 of 2012andM.P.No.1 of 2012
M/s.Sivanandha Mills Ltd.,[Rep. by its Managing Director,Mr.P.Murugesan]No.41, Periasamy Road East,R.S.Puram,Coimbatore – 641 002. ...PetitionerVs.
The Assistant Commissioner of Income Tax,O/o. the Assistant Commissioner of Income Tax,Company Circle IV (2),No.63, Race Course Road,Coimbatore – 641 018....Respondent
Prayer : Writ Petition filed under Article 226 of theConstitution of India for issuance of a Writ of Certiorari tocall for the records in order u/s 281B of the Income Tax Actdated 22.03.2012 in PAN No. /12-13/Coy Cir/IV (2)/CBEand quash the same.
For Petitioner : Mr.K.RaviFor Respondent: Mr.A.N.R.Prathap Government Advocate (Taxes)
Heard the learned counsel on either side and perused thematerials available on record.
2.The challenge made in this writ petition is to the orderdate 22.03.2012 passed by the respondent under Section 281-B ofthe Income Tax Act, wherein, the respondent had provisionallyattached the properties mentioned therein owned by thepetitioner. However, at clause (2) of the said order, it isspecifically stated that the said order would be valid only for
https://hcservices.ecourts.gov.in/hcservices/
a period of six months. When such being the position, this Courtis of the opinion that nothing survives for adjudication in thiswrit petition as of now.
3.Hence, this writ petition stands dismissed as havingbecome infructuous. No costs. Consequently, connectedmiscellaneous petition is closed.
mkn
10.03.2020
Sd/- Assistant Registrar//True Copy// Sub Assistant Registrarmkn ToThe Assistant Commissioner of Income Tax,O/o. the Assistant Commissioner of Income Tax,Company Circle IV (2),No.63, Race Course Road,Coimbatore – 641 018.+1 CC to Mr.K.Ravi, Advocate Sr. No.21476W.P.No.9073 of 2012SLL (CO)RPP (21/05/2020)
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.