Income Tax Case
High Court
30 Mar 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
— v. The Income Tax Officer, Ward 1(2), Tpr, Income Tax Office
Date of order
30 Mar 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In v. The Income Tax Officer, Ward 1(2), Tpr, Income Tax Office, the High Court (2021) 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
DATED: 30.03.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
No.2588 Kadathur Primary AgriculturalCooprative Credit Societyrep. By its Secretary,D.Mariappan, No.3B, North Kannadipuththur,Madathukulam Taluk,Tiruppur District. ... Petitioner
Vs.
1. The Income Tax Officer, Ward 1(2), TPR, Income Tax Office, No.121, Adams Building, Sixty Feet Road, Tiruppur – 641 602.
2. The Deputy Commissioner of Income Tax, Centralized Processing Center, (CPC) Income Tax Department, Bengaluru – 560 500.... Respondents
Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to Writ of Certiorari to call forthe entire records relating to the impugned order passed by the2ndRespondentinitsDemandIdentifcationNo.201920183703707293IT, dated 09.08.2019 and quash the same.
The order in challenge is dated 09.08.2019 and apart fromthe fact the petitioner has received penalty notice on29.01.2021, there is no justification whatsoever for approachingthis Court by way of the present Writ Petition, so belatedly. Ithus find no justification to entertain this Writ Petition anddismiss the same in limine.
https://hcservices.ecourts.gov.in/hcservices/
2. The petitioner is at liberty to approach the firstAppellate Authority by way of statutory appeal in accordancewith law and seek condonation of the delay and such request, ifand when made, shall be considered in accordance with law. Nocosts. Connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar
/TRUE COPY/
Sub-Assistant Registrar
slTo
1. The Income Tax Officer, Ward 1(2), TPR, Income Tax Office, No.121, Adams Building, Sixty Feet Road, Tiruppur – 641 602. 2. The Deputy Commissioner of Income Tax, Centralized Processing Center, (CPC) Income Tax Department, Bengaluru – 560 500.+1cc to M/s.HEMA MURALIKRISHNAN, ADVOCATE, SR.NO. 20691W.P. No.8220 of 2021and WMP Nos.8780 & 8781 of 2021PMK(CO)KKN 27.04.2021
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