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Pattusami Subramani Vealan v. The Assistant Commissioner Of Income Tax,Non Corporate Circle - 6(1)

High Court 13 Dec 2019 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Pattusami Subramani Vealan v. The Assistant Commissioner Of Income Tax,Non Corporate Circle - 6(1)
Date of order
13 Dec 2019
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Pattusami Subramani Vealan v. The Assistant Commissioner Of Income Tax,Non Corporate Circle - 6(1), the High Court (2019) 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 DATED: 13.12.2019 CORAM THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P.Nos.34566, 34581 to 34584 of 2019and WMP.Nos.35305, 35307, 35308, 35311 to 35313, 35316 to 35321, 35275 to 35277 of 2019 Pattusami Subramani Vealan.. Petitioner in all WPs Vs. The Assistant Commissioner of Income Tax,Non Corporate Circle - 6(1),121, Mahatma Gandhi Road,Nungambakkam,Chennai - 600 034... Respondent in all WPs Common Prayer:- Writ Petitions filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records in PAN: and quashthe impugned notice issued u/s 148 of the Income Tax Act, 1961inNoticeNos.ITBA/AST/S/148/2018-19/1015526415(1),ITBA/AST/S/148/2018-19/1015526404(1),ITBA/AST/S/148/2018-19/1015526438(1),ITBA/AST/S/148/2018-19/1015526384(1)andITBA/AST/S/148/2018-19/1015526368(1)respectivelydated29.03.2019 of the Respondent and the consequential proceedingsinNoticeNos.ITBA/AST/F/17/2019-20/1019775579(1),ITBA/AST/F/17/2019-20/1019777078(1),ITBA/AST/F/17/2019-20/1019777761(1),ITBA/AST/F/17/2019-20/1019778270(1)andITBA/AST/F/17/2019-20/1019778885(1)respectively,dated05.11.2019 of the Respondent as illegal and without jurisdiction. COMMON ORDER Mr.R.Sivaraman, learned counsel for the petitionerwithdraws these writ petitions on instructions and also makes anendorsement to this effect. Thus, these writ petitions aredismissed as withdrawn. No costs. Consequently, connectedmiscellaneous petitions are closed. https://hcservices.ecourts.gov.in/hcservices/ 2.Going forward the procedure for re-assessment set out inG.K.N Driveshafts (India) Ltd. vs. Income-Tax Officer and others(259 ITR 19), shall be scrupulously adhered to by both thepetitioner and the respondent. Sd/- Assistant Registrar(CS-III) //True Copy// Sub Assistant Registrar vs To The Assistant Commissioner of Income Tax, Non Corporate Circle - 6(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.+1cc to Mr.Hema Muralikrishnan, Advocate SR.104239W.P.Nos.34566, 34581 to 34584 of 2019and WMP.Nos.35305, 35307, 35308, 35311 to 35313,35316 to 35321, 35275 to 35277 of 2019RSI(CO)CB(23/01/2020)
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