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Now At2814 Hartwick Dr, Rochester Hills, Mi v. Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi

High Court 01 Jun 2023 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

01 Jun 2023

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Now At2814 Hartwick Dr, Rochester Hills, Mi v. Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.

Decision: For Petitioner : M/s.NV Lakshmi For Respondent : Mr.Prabu Mukund Arunkumar Junior Standing Counsel ORDER This writ petition is dismissed with liberty to file statutory appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 147 case law →Section 148 case law →Section 148A case law →

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.06.2023 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTH W.P.No.13990 of 2023and W.M.P.Nos. 13633 & 13636 of 2023 RevathiBaala JanakiramanUnit 13, Block 2 SDF Building, MadrasExport Processing ChennaiTambaram Sanitori, Chennai 600045Tamil Nadu India Now at2814 Hartwick Dr, Rochester Hills, MI 48307.. Petitioner Vs 1.Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi. 2.Income Tax Officer Non Corporate Ward 22(6) Tambaram. .. Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the file of the respondent and quash a) the impugned notice No 1 issued under section 148A of the Income Tax Act, 1961 dated 25.03.2022 inDIN&NoticeNoITBA/AST/F/148A(SCN)/2021-22/1041534457(1) by the Second Respondent. b) the impugned notice No 1 issued under section 148A(d) of the Income Tax Act, 1961 dated 30.03.2022 in DIN & Notice No ITBA/AST/F/148A/2021-22/1042043197(1) by the Second Respondent. c) the impugned notice No 2 issued under section 148 of the Income Tax Act, 1961 dated 30.03.2022 in DIN & Notice No ITBA/AST/S/148_1/2021-22/1042043697(1) by the Second Respondent. d) the impugned notice No 2 issued under section 147 r.w.s 144 r.w.s. 144B of the Income Tax Act, 1961 dated 20.03.2022 in DIN ITBA/AST/S/147/2022-23/1050967476(1) by the First Respondent. For Petitioner : M/s.NV Lakshmi For Respondent : Mr.Prabu Mukund Arunkumar Junior Standing Counsel ORDER This writ petition is dismissed with liberty to file statutory appeal. Appeal, if filed, within two weeks from today shall be entertained without reference to limitation but having regard to all other statutory requirements. No costs. Connected miscellaneous petitions are closed. 01.06.2023 Index:Yes/NoNeutral Citation:Yes/Nossm To: 1.The Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi. 2.The Income Tax Officer Non Corporate Ward 22(6) Tambaram. Tambaram. W.P.No.13990 of 2023 DR. ANITA SUMANTH,J. ssm W.P.No.13990 of 2023 01.06.2023

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