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Income Tax Case

High Court 23 Sep 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
v. Principal Commissioner Of Income Tax-1
Date of order
23 Sep 2024
Assessment year(s)
Outcome
Dismissed

Case summary

In v. Principal Commissioner Of Income Tax-1, 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.5863 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.11.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.5863 of 2024 and W.M.P.No.7643 of 2024 Tamil Nadu Fly Ash Bricks and Block's Manufactures Association, Having their Head Office at No.1, B-4, Village Road, Balaji Nagar Extn, Puzhuthivakkam, Chennai 600 091. …Petitioner Vs. 1. Principal Commissioner of Income Tax-1 Office of the Income Tax Building, Nungambakkam High Road, Chennai 600 034. 2. Mrs.K.Hemalatha (deleted) The Income Tax Officer, Office of the Income Tax Building, Non Corporate Ward 7(3), Nungambakkam High Road, Chennai 600 034. (Cause Title amended as per order dated 06.03.2024 in W.P.No.5683 of 2024 by SKRJ) 3. Income Tax Officer (Hqrs) Office of the Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai 600 034. 1/6 https://www.mhc.tn.gov.in/judis W.P. No.5863 of 2024 4. Income Tax Officer, Non Corporate Ward-19(6), Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 5. Income Tax Officer Non-Corporate Ward-12(1) Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 6. M/s.Tamil Nadu Flyash and Blocks Manufactures Association, AD.61, New No.3, 3rd Street, Anna Nagar, Chennai 600 040. (R6- Impleaded as per order dated 27.08.2024 in W.M.P.No.7645/2024 in W.P.No.5683/2024 by KRJ) …Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents 1 to 5 herein to consider the representation of the petitioner-association dated 17.11.2023 and direct the respondents to reactivate the PAN: of the petitioner-association and passorders in accordance with the provisions of the Income Tax Act, 1961 and Rules made there under. 2/6 O R D E R The writ petition has been filed to direct the respondents 1 to 5 to consider the representation of the petitioner-association dated 17.11.2023 and direct the respondents to reactivate the PAN: of the petitioner-association and pass orders in accordance with the provisions of the Income Tax Act, 1961. 2. It is submitted by the learned counsel for the petitioner that in view of the letter dated 14.06.2024 issued by the Chief Commissioner of Income tax, the prayer sought for in this Writ Petition does not survive. The learned counsel for the petitioner has made an endorsement to that effect and it is extracted hereunder: 3/6 "In view of the letter dated 14.06.2024 issued by Chief Commissioner of Income Tax, the order can be passed in accordance to the said letter. Nothing survives in this Writ Petition." W.P. No.5863 of 2024 3. In view of the above submission made by the learned counsel for the petitioner, the writ petition is closed. No costs. Consequently, the connected Miscellaneous Petition is closed. 13.11.2024 Speaking (or) Non Speaking OrderIndex : Yes/ No spp 4/6 1. Principal Commissioner of Income Tax-1 Office of the Income Tax Building, Nungambakkam High Road, Chennai 600 034. 2. Mrs.K.Hemalatha (deleted) The Income Tax Officer, Office of the Income Tax Building, Non Corporate Ward 7(3), Nungambakkam High Road, Chennai 600 034. 3. Income Tax Officer (Hqrs) Office of the Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai 600 034. 4. Income Tax Officer, Non Corporate Ward-19(6), Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 5. Income Tax Officer Non-Corporate Ward-12(1) Income Tax Buildings, Nungambakkam High Road, Chennai 600 034. 6. M/s.Tamil Nadu Flyash and Blocks Manufactures Association, AD.61, New No.3, 3rd Street, Anna Nagar, Chennai 600 040. 5/6 W.P. No.5863 of 2024 6/6 https://www.mhc.tn.gov.in/judis W.P. No.5863 of 2024MOHAMMED SHAFFIQ, J. spp W.P. No.5863 of 2024and W.M.P.No.7643 of 2024 13.11.2024
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