Rajkumari Vimal Chand v. The Deputy Commissioner Of Income Tax
High Court
29 Aug 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Rajkumari Vimal Chand v. The Deputy Commissioner Of Income Tax
Date of order
29 Aug 2024
Assessment year(s)
2016-17
Outcome
Dismissed
Case summary
In Rajkumari Vimal Chand v. The Deputy Commissioner Of Income Tax, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In view of the endorsement made by the learned counsel appearing for the petitioner, this writ petition is dismissed as infructuous.
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 : 29.08.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.7561 of 2022
and
W.M.P.Nos.7562 & 7564 of 2022
Rajkumari Vimal Chand ... Petitioner
vs.
1. The Deputy Commissioner of Income Tax,
Non-Corporate Circle 19(1) Chennai Wanapathy Block, No.121, Mahatma Gandhi, Road, Nungambakkam, Chennai 34.
2. The Additional /Joint/Deputy/Assistant
Commissioner of Income Tax/ Income-Tax Officer, National Faceless Assessment Centre, Delhi.
3. The Assistant Commissioner of Income Tax,
Non Corporate Circle 14(1) Chennai Wanapathy Block No.121, Mahatma Gandhi,
Road, Nungambakkam,
Chennai 34. ... Respondents
W.P.No.7561 of 2022
Prayer :Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the file of the 1[st ]respondent in PAN: and quash the impugned notice under Section 148 in ITBA/AST/S/148/2020-21/1031869070(1) dated 29.03.2021 issued by the 1[st] respondent and the consequential proceedings in ITBA/AST/F/17/2021-22/1040590950(1) dated 11.03.2022 passed by the 2[nd] respondent for the AY 2016-17.
For Petitioner : Mr.S.Gautham Venkata
For Respondents : Mrs.S.Premalatha
Junior Standing Counsel
O R D E R
The learned counsel appearing for the petitioner submits that the present writ petition has become infructuous and he has also made an endorsement to that effect.
2. In view of the endorsement made by the learned counsel appearing for the petitioner, this writ petition is dismissed as infructuous.
W.P.No.7561 of 2022
No costs. Consequently, connected miscellaneous petitions are also
closed.
23.08.2024
Index: Yes/ No kkd
To
1. The Deputy Commissioner of Income Tax, Non-Corporate Circle 19(1) Chennai Wanapathy Block, No.121, Mahatma Gandhi, Road, Nungambakkam, Chennai 34.
2. The Additional /Joint/Deputy/Assistant Commissioner of Income Tax/ Income-Tax Officer, National Faceless Assessment Centre, Delhi.
3. The Assistant Commissioner of Income Tax, Non Corporate Circle 14(1) Chennai Wanapathy Block No.121, Mahatma Gandhi, Road, Nungambakkam,
Chennai 34.
W.P.No.7561 of 2022
C.SARAVANAN,J.kkd
W.P.No.7561 of 2022
29.08.2024
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