Income Tax Case
High Court
13 Oct 2025 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
β v. The Assistant Commissioner Of Income Tax,O/O.the Assistant Commissioner Of Income Tax,Central Circle β 2(1), Aayakar Bhavan, M.k.road,Mumbai
Date of order
13 Oct 2025
Assessment year(s)
2015-16
Outcome
Dismissed
The order β as passed by the High Court
Case summary
In this case, the High Court (2025) dismissed the appeal under Section 147, Section 148, Section 148A of the Income-tax Act. 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
W.P.No.17754 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.10.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.17754 of 2024
and W.M.P.Nos.19497 and 19498 of 2024
M/s.ASL Capital Holdings Private Limited,
PAN:AAACA8354LRepresented by its Director Mrs.Rajshri Choudhary,138, Dr.Radhakrishnan Street, Mylapore, Chennai β 600 004.
... Petitioner
Vs.
The Assistant Commissioner of Income Tax,O/o.The Assistant Commissioner of Income Tax,Central Circle β 2(1), Aayakar Bhavan, M.K.Road,Mumbai. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records pertaining to the Original Impugned Order under Section 147 of the Act dated 29.03.2023 having DIN:ITBA/AST/S/147/2022-23/1051614098(1) A.Y.2015-16 along with this Original Impugned Order under Section 148A(d) of the Act dated 29.07.2022 having DIN:ITBA/COM/F/17/2022-23/1044293671(1) for the A.Y.2015-16 and Original Impugned Order under
____________
Page No. 1 of 4
W.P.No.17754 of 2024
Section 148 of the Act dated 29.07.2022 for the A.Y.2015-16 and Original Impugned Order under Section 147 of the Act dated 21.03.2022 having DIN: ITBA/AST/S/147-2021-22/1041831656 for the A.Y.2015-16 passed by the Respondent and all other consequential orders passed and quash the same.
For PetitionerFor Respondent
: Mr.Vignesh Krishnaswamy : Mr.A.N.R.Jayaprathap Junior Standing Counsel : Mr.A.N.R.Jayaprathap Junior Standing Counsel
ORDER
The learned counsel for the Petitioner seeks leave of this Court to withdraw this Writ Petition and he has also made an endorsement to that effect in the Court bundle.
2. Recording the above submission and also the endorsement made by
the learned counsel for the Petitioner, this Writ Petition stands dismissed as withdrawn with liberty to pursue the remedy before the jurisdictional High Court namely the Bombay High Court in the manner known to law. No costs. Connected Writ Miscellaneous Petitions are closed.
13.10.2025
Neutral Citation : Yes / No
jas
____________
Page No. 2 of 4
To:
The Assistant Commissioner of Income Tax,O/o.The Assistant Commissioner of Income Tax,Central Circle β 2(1),Aayakar Bhavan, M.K.Road,Mumbai.
____________
Page No. 3 of 4
W.P.No.17754 of 2024
____________Page No. 4 of 4
W.P.No.17754 of 2024
C.SARAVANAN, J.
jas
W.P.No.17754 of 2024andW.M.P.Nos.19497 and 19498 of 2024
13.10.2025
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