P.s.rajeswari v. The Commissioner Of Income Tax-I (Admin)
High Court
02 Nov 2016 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
P.s.rajeswari v. The Commissioner Of Income Tax-I (Admin)
Date of order
02 Nov 2016
Assessment year(s)
β
Outcome
Dismissed
Case summary
In P.s.rajeswari v. The Commissioner Of Income Tax-I (Admin), the High Court (2016) 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.
The order β as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM
W.P.Nos.3431, 3432, 5845 and 5846 of 2014and M.P.Nos.1, 1, 2, 2, 3 and 3 of 2014
1.The Commissioner of Income Tax-I (Admin) No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34
3.The Tax Recovery Officer, Central IV, Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 34
4.The Special Tahsildar (Land Acquisition Unit) Airport Expansion Scheme SIPCOT Sriperumpudur, Kancheepuram District... Respondents
Prayer: Writ petition filed under Article 226 of theConstitution of India for issuance of writ of Certiorari, tocall for the records on the file of the 3rd respondent in hisproceedings (i) Notice of demand under Rule of Second Scheduleto the Income Tax Act in Form No.57 in T.R.C. No. 102/CR-IV(2)/10-11 dt 3.11.2010 (ii) Notice u/s. 226 (3) of the Income TaxAct in T.R.C. No.102/CR-IV (2)/10-11 dt 29.11.2013, (iii) Noticein Form No. ITCP16 under Rule 48 of the Second Schedule to theIncome Tax Act in T.R.C. No. 102/CR-IV (2)/10-11 dt 23.1.2014and (iv) Notice for settling a sale proclamation in Form No.I.T.C.P. 17 under Rule 53 of the Second Schedule to the IncomeTax Act in T.R.C. No. 102/C-IV (2)/10-11 dt 24.1.2014 and quashthe same and direct the respondents.
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W.P.No.3432 of 2014
P.S.Rajeswari
.. Petitioner
..Vs..
1.The Commissioner of Income Tax-I (Admin) No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34 No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34
2.The Asst. Commissioner of Income Tax, Central Circle-IV (2), Chennai β 34. Central Circle-IV (2), Chennai β 34.
3.The Tax Recovery Officer, Central IV, Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 34 Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 34
4.The Special Tahsildar (Land Acquisition Unit) Airport Expansion Scheme SIPCOT Sriperumpudur, Kancheepuram District... Respondents Airport Expansion Scheme SIPCOT Sriperumpudur, Kancheepuram District... Respondents
Prayer: Writ petition filed under Article 226 of theConstitution of India for issuance of writ of Certiorari, tocall for the records on the file of the 3rd respondent in hisproceedings (i) Notice of demand under Rule of Second Scheduleto the Income Tax Act in Form No.57 in T.R.C. No. 98/CR-IV (2)/10-11 dt 3.11.2010 (ii) Notice u/s. 226 (3) of the Income TaxAct in T.R.C. No.98/CR-IV (2)/10-11 dt 29.11.2013 (iii) Noticein Form No. ITCP16 under Rule 48 of the Second Schedule to theIncome Tax Act in T.R.C. No. 98/CR-IV (2)/10-11 dt 17.1.2014 and(iv) Notice for settling a sale proclamation in Form No.I.T.C.P. 17 under Rule 53 of the Second Schedule to the IncomeTax Act in T.R.C. No. 98/C-IV (2)/10-11 dt 24.1.2014 and quashthe same and direct the respondents
W.P.No.5845 of 2014
P.S.Rajeswari
.. Petitioner
..Vs..
1.The Commissioner of Income Tax-I (Admin) No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34 No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34
2.The Asst. Commissioner of Income Tax, Central Circle-IV (2), Chennai β 34.
Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 34.. Respondents
Prayer: Writ petition filed under Article 226 of theConstitution of India for issuance of writ of Mandamus,directing the 1[st] respondent to receive the original IndemnityBond and the Original Title Deeds bearing Document No.11393 of2013, registered at SRO, Chengalpattu as a security as per theinterim order dated 10.02.2014 passed in M.P.Nos.1 and 1 of 2014in W.P.Nos.3431 and 3432 of 2014.
E.V.Perumalsamy Reddy ..Vs..
.. Petitioner
1.The Commissioner of Income Tax-I (Admin) No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34
2.The Asst. Commissioner of Income Tax, Central Circle-IV (2), Chennai β 34.
Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 34.. Respondents
Prayer: Writ petition filed under Article 226 of theConstitution of India for issuance of writ of Mandamus,directing the 1[st] respondent to receive the original IndemnityBond and the Original Title Deeds bearing Document No.11393 of2013, registered at SRO, Chengalpattu as a security as per theinterim order dated 10.02.2014 passed in M.P.Nos.1 and 1 of 2014in W.P.Nos.3431 and 3432 of 2014.
E.V.Perumalsamy Reddy ..Vs..
.. Petitioner
1.The Commissioner of Income Tax-I (Admin) No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 34
2.The Asst. Commissioner of Income Tax, Central Circle-IV (2), Chennai β 34.
3.The Tax Recovery Officer, Central IV, Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 34
Prayer: Writ petition filed under Article 226 of theConstitution of India for issuance of writ of Mandamus,directing the 1[st] respondent to receive the original IndemnityBond and the Original Title Deeds bearing Document No.11393 of2013, registered at SRO, Chengalpattu as a security as per theinterim order dated 10.02.2014 passed in M.P.Nos.1 and 1 of 2014in W.P.Nos.3431 and 3432 of 2014.
For Petitionerin all W.Ps.: No appearanceFor Respondentsin all W.Ps. : Mr.T.Pramod Kumar Chopra Senior Panel Counsel
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Today (02.11.2016), when the matter is taken up for hearing,there is no representation on behalf of the petitioner. Hence,the writ petitions are dismissed for non-prosecution. No costs.Consequently, connected miscellaneous petitions are closed.
Sd/- Asst.Registrar (CCC) /true copy/Sub Asst. RegistrarcseTo1.The Commissioner of Income Tax-I (Admin) No.46 Mahathma Gandhi Road, Nungambakkam, Chennai β 342.The Asst. Commissioner of Income Tax, Central Circle-IV (2), Chennai β 34.3.The Tax Recovery Officer, Central IV, Income Tax Department, No.46, Mahathma Gandhi Road, Nungambakkam, Chennai β 344.The Special Tahsildar (Land Acquisition Unit) Airport Expansion Scheme SIPCOT Sriperumpudur, Kancheepuram District.W.P.Nos.3431, 3432, 5845 and 5846 of 2014and M.P.Nos.1, 1, 2, 2, 3 and 3 of 2014LRS (CO)kk 1/12
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