Income Tax Case
High Court
30 Apr 2021 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
β v. The Assistant Commissioner Of Income Tax, Central Circle
Date of order
30 Apr 2021
Assessment year(s)
β
Outcome
Dismissed
Case summary
In v. The Assistant Commissioner Of Income Tax, Central Circle, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order β as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.04.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.3090 of 2021 andWMP.Nos.3480 & 3483 of 2021
Sri Kamatchi Amman EnterprisesC1A, Vijayashanthi Raintree ApartmentVenus Colony 2[nd] Street, Alwarpet, Chennai-600 018.
PAN: ADIFS 7576A...PetitionerVs.
1.The Assistant Commissioner of Income Tax, Central Circle-3, Income Tax Department, Main Building, 63, Race Course road, Coimbatore β 641 018.
2.The Principal Commissioner of Income Tax, Central β 2, Income Tax Department, 108, Nungambakkam High Road, Chennai β 600 034....Respondents
Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue Writ of CertiorarifiedMandamus to call for the records of the 1[st] Respondent to quashthe impugned notice in DIN and Notice No.ITBA/AST/S/153A/2019-20/1025692726(1) under PAN: relating to theAssessment Year 2018-2019 and direct the 1[st]Respondentconsequently to drop the proceedings of search assessmentinitiated within the scope of section 153A of the Income TaxAct, 1961.
For Petitioner :Mr.A.S.SriramanFor Respondent : Mr.A.P.Srinivas Senior Standing Counsel
********
In the light of memo dated 29.04.2021 seeking permission ofthis Court to withdraw the writ petition, this writ petition isdismissed as withdrawn. Connected Miscellaneous Petitions areclosed. No costs.
Sd/-
Assistant Registrar(CS-IV)
//True Copy//
Sub Assistant RegistrarvsTo1.The Assistant Commissioner of Income Tax, Central Circle-3, Income Tax Department, Main Building, 63, Race Course road, Coimbatore β 641 018.2.The Principal Commissioner of Income Tax, Central β 2, Income Tax Department, 108, Nungambakkam High Road, Chennai β 600 034.+1cc to Mr.A.P.Srinivas, Senior Standing Counsel, SR.26682W.P. No.3090 of 2021 andWMP.Nos.3480 & 3483 of 2021JPL(CO)CB(30/04/2021)
https://hcservices.ecourts.gov.in/hcservices/
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