Case Law β€Ί High Court β€Ί Income Tax Case

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 – 641 018. 2.The Principal Commissioner of Income Tax, Central – 2, Income Tax Department, 108, Nungambakkam High Road, Chennai – 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memo dated 29.04.2021 seeking permission ofthis Court to withdraw the writ petition, this writ petition isdismissed as withdrawn.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 – 641 018.2.The Principal Commissioner of Income Tax, Central – 2, Income Tax Department, 108, Nungambakkam High Road, Chennai – 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/
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
βœ… Get help with an income-tax notice β†’ πŸ’¬ Ask our CA
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 β€” 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.
Contact Careers Media / Press Β· Privacy Terms Refund Cancellation Cookies Disclaimer
Β© 2026 EaseValue Advisors LLP Β· LLPIN ACN-4920 Β· Jaipur, Rajasthan