Rajesh Kumar v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court
15 Nov 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Rajesh Kumar v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
Date of order
15 Nov 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Rajesh Kumar v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 15.11.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.30266 of 2022and WMP Nos.29695 and 29697 of 2022
Rajesh Kumar
Vs
... Petitioner
1. Additional/Joint/Deputy/Assistant Commissioner of Income Tax,
Income-tax officer,
National E- Assessment Centre,
Delhi.
2. Income Tax Officer,
Non-Corporate Ward 1(6),
Nungambakkam,
Chennai – 600 034.
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records pertaining to the impugned assessment order dated 29.03.202 bearing ITBA/ AST/ S/ 147/ 2021-22/1041951328(1) purportedly issued under Section 147 read with Section 144B of the Income Tax Act, 1961 for the assesment year 2014-15 by respondent No.1 and quash the same.
For Petitioner : Mr.T.V.Muthu Abirami
For Respondents: Mr.Prabhu Mukund Arunkunar Junior Standing Counsel
O R D E R
Learned counsel for the petitioner seeks permission to withdraw this Writ Petition with liberty to approach the appellate authority by way of statutory appeal. She has also made an endorsement to that effect.
2. Mr.Prabhu Mukund Arunkumar, learned Junior Standing Counsel,
who accepts notice for the respondents expresses no objection for the liberty so sought and granted.
3. In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above. Appeal, if any, filed within a period of three (3) weeks from today, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with other statutory conditions, if any, and disposed expeditiously and in accorance with law. No costs. Connected Miscellaneous Petitions are closed.
Index : Yes / NoSpeaking/non-speaking Order sl
15.11.2022
W.P.No.30266 of 2022
To
1. Additional/Joint/Deputy/Assistant Commissioner of Income Tax,
Income-tax officer,
National E-Assessment Centre,
Delhi.
2. Income Tax Officer,
Non-Corporate Ward 1(6),
Nungambakkam, Chennai – 600 034.
https://www.mhc.tn.gov.in/judis
W.P.No.30266 of 2022
Dr.ANITA SUMANTH,J.
Sl
W.P.No.30266 of 2022and WMP Nos.29695 and 29697 of 2022
15.11.2022
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