Income Tax Case
High Court
30 Nov 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
— v. The Assistant Commissioner Of Income Tax,Corporate Circle 1(2),Room
Date of order
30 Nov 2022
Assessment year(s)
2013-14, 2014-15, 2015-16
Outcome
Dismissed
Case summary
In v. The Assistant Commissioner Of Income Tax,Corporate Circle 1(2),Room, 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.
The order — as passed by the High Court
W.P.Nos.6324, 6326 & 6328 of 2021and WMP Nos.6936, 6938 & 6940 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 30.11.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.6324, 6326 & 6328 of 2021and WMP Nos.6936, 6938 & 6940 of 2021
M/s.Caravel Logistics Private Limited,
No.484, Pantheon Plaza, Pantheon Road,Egmore, Chennai-600 010.Rep. By Ms.K.Deepthy,Deputy Manager – Finance and Accounts ... Petitioner in all WPs
Vs
The Assistant Commissioner of Income Tax,Corporate Circle 1(2),Room No.613, Wanarpathy Block – VI Floor,No.121, M.G.Road, Nungambakkam,Chennai – 600 034. ... Respondent in all WPs
PRAYER in WP.No.6324 of 2021: 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 Respondent and quash the impugned order u/s.154 of the Act dated 20.03.2020 in DIN & Letter No.ITBA/ADM/S/26/2019-20/ 1026828614(1) for the Assessment Year 2013-14 and direct the Respondent to grant interest u/s.244A in accordance with law till the date of grant of actual refund.
PRAYER in WP.No.6326 of 2021: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call https://www.mhc.tn.gov.in/judisfor the records of the Respondent and quash the impugned order u/s.154 of the
W.P.Nos.6324, 6326 & 6328 of 2021and WMP Nos.6936, 6938 & 6940 of 2021
Act dated 20.03.2020 in Letter No.ITBA/ADM/S/26/2019-20/ 1026830651(1) for the Assessment Year 2014-15 and direct the Respondent to grant shortfall in refund of TDS credit as per Form 26AS and interest u/s.244A in accordance with law till the date of grant of actual refund.
PRAYER in WP.No.6328 of 2021: 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 Respondent and quash the impugned order u/s.154 of the Act dated 20.03.2020 in Letter No.ITBA/ADM/S/26/2019-20/ 1026828880(1) for the Assessment Year 2015-16 and direct the Respondent to grant interest u/s.244A in accordance with law till the date of grant of actual refund.
COMMON ORDER
Learned counsel for the petitioner wishes to withdraw these writ petitions. He has also made an endorsement to this effect.
2.In view of the endorsement made, these writ petitions are dismissed as
withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
kbs
30.11.2022
Index : Yes / NoSpeaking/Non-speaking Order
https://www.mhc.tn.gov.in/judis
To
The Assistant Commissioner of Income Tax,
Corporate Circle 1(2),
Room No.613, Wanarpathy Block – VI Floor,
No.121, M.G.Road, Nungambakkam,Chennai – 600 034.
W.P.Nos.6324, 6326 & 6328 of 2021and WMP Nos.6936, 6938 & 6940 of 2021
https://www.mhc.tn.gov.in/judis
W.P.Nos.6324, 6326 & 6328 of 2021and WMP Nos.6936, 6938 & 6940 of 2021
Dr.ANITA SUMANTH, J.
kbs
W.P.Nos.6324, 6326 & 6328 of 2021and WMP Nos.6936, 6938 & 6940 of 2021
30.11.2022
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.