Case Law › High Court › Niha International Pvt. Ltd v. The Deput...

Niha International Pvt. Ltd v. The Deputy Commissioner Of Income Tax,Central Cir 1(4)

High Court 22 Apr 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Niha International Pvt. Ltd v. The Deputy Commissioner Of Income Tax,Central Cir 1(4)
Date of order
22 Apr 2022
Assessment year(s)
2013-2014
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Niha International Pvt. Ltd v. The Deputy Commissioner Of Income Tax,Central Cir 1(4), the High Court (2022) 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.

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.04.2022 CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.No.10269 of 2022and WMP.Nos.9977 & 9978 of 2022 NIHA International Pvt. Ltd.,Represented by its Managing Director,Mr.S.Rajendran,11, First Street, North Gopalapuram,Gopalapuram, Chennai – 600 086. ...Petitioner -Vs- The Deputy Commissioner of Income Tax,Central CIR 1(4),No.46, (Old No.108), Mahatma Gandhi Road,Investigation Building,Nungambakkam, Chennai – 600 034....Respondent Prayer : Writ Petition under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Certiorari, callingfor the records of the respondent in the notice havingRef.No.DIN & Notice No.ITBA/AST/S/148/2020-2021/1032103875(1)dated 31.03.2021 issued by the respondent under Section 148 ofthe Income Tax Act for the Assessment Year 2013-2014 and theconsequential order having DIN & Letter No.ITBA/AST/F/17/2021-2022/1042128064 (1) dated 30.03.2022 issued by the respondentculminating in the assessment order having DIN & Order No.ITBA/AST/S/147/2021-22/1042267715(1) dated 31.03.2022 issued bythe respondent under Section 147 of the Income Tax Act for theAssessment year 2013-2014 and quash the same as illegal withoutjurisdiction arbitrary as ab initio void and violative ofArticle 14 of the Constitution of India. For Petitioner : Mr.N.R.R.Arun Natarajan For Respondents : Mr.ANR.Jayapratap Junior Standing Counsel O R D E R Mr.N.R.R.Arun Natarjan, learned counsel appearing for thepetitioner, on instructions, would submit that, he wants towithdraw this writ petition. 2. Recording the said submission, the writ petition isdismissed as withdrawn. No costs. Consequently, connectedmiscellaneous petitions are dismissed. //True Copy// Sd/- Assistant Registrar (CS-VI) mp Sub Assistant Registrar To The Deputy Commissioner of Income Tax,Central CIR 1(4),No.46, (Old No.108), Mahatma Gandhi Road,Investigation Building,Nungambakkam, Chennai – 600 034. AJS (CO)PR (02/05/2022) W.P.No.10269 of 2022
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