Case Law › High Court › Income Tax Case

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
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