Case LawHigh Court › M/S.sri Jain Jewellery, Erstwhile Partne...

M/S.sri Jain Jewellery, Erstwhile Partnership Firm, 143 v. The Commissioner Of Income Tax (Appeals-20)

High Court 20 Aug 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.sri Jain Jewellery, Erstwhile Partnership Firm, 143 v. The Commissioner Of Income Tax (Appeals-20)
Date of order
20 Aug 2024
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In M/S.sri Jain Jewellery, Erstwhile Partnership Firm, 143 v. The Commissioner Of Income Tax (Appeals-20), the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view of the above submission and the endorsement made by the learned counsel for the petitioners, this writ petition is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
W.P.No.16361 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 20.08.2024 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.16361 of 2024 & W.M.P.Nos.17920, 17926, 17927 & 17929 of 2024 1.M/s.Sri Jain Jewellery Private Limited, 143-147, Bazzar Street, Vriddhachalam, Cuddalore District, Tamil Nadu - 606 001. 2.M/s.Sri Jain Jewellery, Erstwhile Partnership Firm, 143-147, Bazzar Street, Vriddhachalam, Cuddalore District, Tamil Nadu - 606 001. ... Petitioners Vs. 1.The Commissioner of Income Tax (Appeals-20), No.108, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 2.The Commissioner of Income Tax (Appeals - 19), No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Assistant Commissioner of Income Tax, Central Circle-3, No.63, Race Course Road, Coimbatore - 641 018. 1/5 W.P.No.16361 of 2024 4.The Deputy Director Income Tax (Investigation), Unit 3(4), No.108, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the third respondent pertaining to impugned Orders in DIN & Order No.ITBA/AST/S/143(3)/2023-24/1063741704(1) dated 30.03.24 along with the consequent notice of demand in DIN & Notice No.ITBA/AST/S/156/2023- 24/1063741713(1) dated 30.03.24 issued to the first petitioner and in DIN & Letter No: ITBA/AST/F/17/2023-24/1063740796(1), dated 31.03.2024 along with the consequent notice of demand in DIN & Letter No.ITBA/AST/F/17/2023-24/1063740796(1)andDIN&Letter No.ITBA/AST/F/17/2023-24/1063739979(1), dated 31.03.2024 along with the consequent notice of demand in DIN & Letter No.ITBA/AST/F/17/2023-24/1063739979(1), dated 31.03.2024 issued to the second petitioner passed by the third respondent and quash the same. For Petitioners : Mrs.C.KeerthanaFor Mr.M.Murugaboopathy For Respondents : Mr.A.N.R.Jayaprathaph Junior Standing Counsel 2/5 ORDER When the matter was taken up for hearing, the learned counsel for the petitioners sought permission from this Court to withdraw the writ petition, stating that the petitioners have filed separate petitions challenging the impugned orders, and she also made an endorsement to that effect in the petition. 2. In view of the above submission and the endorsement made by the learned counsel for the petitioners, this writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed. 20.08.2024 Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / No r n s 3/5 1.The Commissioner of Income Tax (Appeals-20), No.108, Mahatma Gandhi Road, Nungambakkam, No.108, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 2.The Commissioner of Income Tax (Appeals - 19), No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Assistant Commissioner of Income Tax, Central Circle-3, No.63, Race Course Road, Central Circle-3, No.63, Race Course Road, Coimbatore - 641 018. 4.The Deputy Director Income Tax (Investigation), Unit 3(4), No.108, Mahatma Gandhi Road, No.108, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 4/5 5/5 https://www.mhc.tn.gov.in/judis KRISHNAN RAMASAMY.J., r n s W.P.No.16361 of 2024 &W.M.P.Nos.17920, 17926, 17927 & 17929 of 2024 20.08.2024
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