Income Tax Case
High Court
19 Feb 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
— v. The Assessment Officer,Office Of The Income Tax Department,Ward-1,Krishnagiri
Date of order
19 Feb 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In v. The Assessment Officer,Office Of The Income Tax Department,Ward-1,Krishnagiri, the High Court (2020) 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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM
THE HONOURABLE Dr. JUSTICE ANITA SUMANTH
W.P.No.3963 of 2020and WMP.Nos.4704 & 4707 of 2020
No.50 Kannandahalli Primary Agricultural Co-operative Credit Society,Rep. by its President,Kannandahalli,Bargur Taluk,Krishnagiri District... Petitioner
Vs.
The Assessment Officer,Office of the Income Tax Department,Ward-1,Krishnagiri... Respondent
Prayer:- Writ Petition filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the assessment order passed inNo.ITBA/AST/S/143(3)/2019-20/1021271805(1) dated 28.11.2019and consequential threatening notice in ITBA/COM/F/17/2019-20/1024068965(1) dated 21.01.2020 on the file of therespondent and quash the same.
For Petitioner : Mr.M.S.Palaniswamy
Learned counsel for the petitioner seeks permission ofthis Court to withdraw the Writ Petition and has also made anendorsement in this regard. Accordingly, the Writ Petition isdismissed as withdrawn with liberty is granted to thepetitioner to file a statutory appeal challenging the impugnedorder of assessment dated 28.11.2019. Such appeal if filedwithin a period of two weeks from today, will be taken on fileby the office of the Commissioner of Income Tax (Appeals) andadjudicated on merits and without reference to limitation infiling the appeal. No costs. Consequently, connectedmiscellaneous petitions are closed.
Sd/-
Assistant Registrar(CS-III)
https://hcservices.ecourts.gov.in/hcservices/
//True Copy//
Sub Assistant Registrar
vs
To
1.The Assessment Officer, Office of the Income Tax Department, Ward-1, Krishnagiri.2.The Section Officer, ER Section(WRIT), High Court, Madras-104.+1cc to Mr.MS.Palanisamy, Advocate SR.14141W.P.No.3963 of 2020and WMP.Nos.4704 & 4707 of 2020RJI(CO)CB(24/02/2020)
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