P.elango v. The Assistant Commissioner Of Income Tax,Non Corporate Circle
High Court
19 Jan 2017 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
P.elango v. The Assistant Commissioner Of Income Tax,Non Corporate Circle
Date of order
19 Jan 2017
Assessment year(s)
2007-08, 2010-11
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In P.elango v. The Assistant Commissioner Of Income Tax,Non Corporate Circle, the High Court (2017) 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 : 19.01.2017
Coram
THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER
W.P.Nos.1383 and 1384 of 2017and WMP No.1298 and 1299 2017
P.Elango
.. Petitioner in both W.Ps
vs.
The Assistant Commissioner of Income Tax,Non Corporate Circle 1,63, Race Course Road,Coimbatore-641 018.
.. Respondent in both W.Ps
Prayer in W.P.No.1383 of 2017 : Writ Petition filed underArticle 226 of the Constitution of India praying for theissuance of a Writ of Certiorarified Mandamus calling for therecords relating to the orders passed by the respondent dated29.12.2016, in reference No.AACPE0727G with respect to thepetitioner for the Assessment Year 2007-08 quash the same andconsequently direct the respondent to conduct the AssessmentProceedings in accordance with the Directions and Observationscontained in the order passed by the Income Tax AppellateTribunal in I.T.A.Nos.1392 and 2973/Mds./2014, dated 08.05.2015.
Prayer in W.P.No.1384 of 2017 : Writ Petition filed underArticle 226 of the Constitution of India praying for theissuance of a Writ of Certiorarified Mandamus calling for therecords relating to the orders passed by the respondent dated29.12.2016, in reference No.AACPE0727G with respect to thepetitioner for the Assessment Year 2010-11 quash the same andconsequently direct the respondent to conduct the AssessmentProceedings in accordance with the Directions and Observationscontained in the order passed by the Income Tax AppellateTribunal in I.T.A.Nos.1392 and 2973/Mds./2014, dated 08.05.2015.
For Petitioner in : Mr.Niranjan Rajagopalanboth the W.Ps.
For Respondent in : Mr.T.Pramod Kumar Chopda both the W.Ps. Standing Counsel for Income Tax
https://hcservices.ecourts.gov.in/hcservices/
1. After some arguments, learned counsel for the petitionerseeks to withdraw the captioned writ petitions, with liberty totake recourse to an appropriate statutory remedy.
2. Accordingly, the writ petitions are dismissed aswithdrawn, with liberty, to take recourse to an appropriatestatutory remedy, albeit, in accordance with law. Resultantly,the pending applications shall stand closed. There shall,however, be no order as to costs.
sd/ Assistant Registrar(CCC)
/true copy/
Sub Assistant Registrar
To
The Assistant Commissioner of Income Tax,Non Corporate Circle 1,63, Race Course Road,Coimbatore-641 018.
+1cc to Mr.T.Pramod Kumar Chopda Advocate Sr.No.3842
+1cc to Mr.G.R.Associates, Advocate SR.No.3836.
W.P.Nos.1383 and 1384 of 2017and WMP Nos.1298 & 1299 of 2017
GJI(CO)GN(10/02/2017)
https://hcservices.ecourts.gov.in/hcservices/
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