Poonamallee High Road,Kilpauk, Chennai-10 v. The Assistant Director Of Income Tax
High Court
03 Nov 2022 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Poonamallee High Road,Kilpauk, Chennai-10 v. The Assistant Director Of Income Tax
Date of order
03 Nov 2022
Assessment year(s)
2020-21
Outcome
Other
Case summary
In Poonamallee High Road,Kilpauk, Chennai-10 v. The Assistant Director Of Income Tax, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.11.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.5040 of 2022 &
WMP.Nos.5154 & 5156 of 2022
M/s.Aptus Value Housing Finance India Ltd.
Rep. by its Authorized Signatory:Balaji Parthasarathy
S/o.Srinivasan Parthasarathy,
8-B Doshi Towers,
205, Poonamallee High Road,Kilpauk, Chennai-10
Vs.
1.The Assistant Director of Income Tax
Centralized Processing Center
Income Tax Department, Post Bag No.1, Electronic City Post Office, Bengaluru-560 500. Post Bag No.1, Electronic City Post Office, Bengaluru-560 500.
2.Additional/ Joint Deputy/
Assistant Commissioner of Income Tax/
Commissioner of Income Tax ,
National Faceless Assessment Centre
Income Tax Department, Ministry of Finance, Ministry of Finance,
RoomNo.401, 2[nd] Floor, E-Ramp,
Jawaharlal Nehru Stadium, Delhi-110003 Delhi-110003
3.Deputy Commissioner of Income Tax
Corporate Circle 1(1), Che
No.121, MG Road, Nungambakkam
Chennai, Tamil Nadu-600 034.
...Petitioner
...Respondents
Prayer:Writ Petitions filed under Article 226 of the Constitution of India, to issue aWrit of certiorarified mandamus calling for the records in DIN No.CPC/ 2021/ A6/ 195447821 dated 24.12.2021 under section 143(1) of the Act for the Assessment Year 2020- 21 on the file of the 1st respondent and quash the same and direct the respondents to recompute tax at 22 percentage under section 115BAA of the Act (exclusive of surcharge and cess) for Assessment Year 2020-21.
For Petitioner : Mr.Sandeep Bagmar R.For Respondents: No appearance
ORDER
Mr.Sandeep Bagmar, learned counsel appearing for the petitioner
conveys that the petitioner does not wish to pursue this writ petition in light
of the fact that the relief sought by the petitioner has been granted in the regular order of assessment passed under Section 143(3) of the Income Tax Act, 1961 dated 26.09.2020.
2. Recording the aforesaid, this writ petition is closed. Connected miscellaneous petitions are also closed. No costs.
03.11.2022
ska
Index : Yes/NoSpeaking Order/Non speaking Order
To
1.The Assistant Director of Income Tax Centralized Processing Center Income Tax Department, Post Bag No.1, Electronic City Post Office, Bengaluru-560 500.
2.Additional/ Joint Deputy/ Assistant Commissioner of Income Tax/ Commissioner of Income Tax , National Faceless Assessment Centre Income Tax Department, Ministry of Finance, RoomNo.401, 2[nd] Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003
3.Deputy Commissioner of Income Tax Corporate Circle 1(1), Che No.121, MG Road, Nungambakkam Chennai, Tamil Nadu-600 034.
DR.ANITA SUMANTH,J.Ska
W.P.No.5040 of 2022 &WMP.Nos.5154 & 5156 of 2022
03.11.2022
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