Rep By Directorms. Ramya Peter Rajhaving v. Commissioner Of Income Taxincome Tax Department (Aayakar Bhavan
High Court
21 Jun 2023 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Rep By Directorms. Ramya Peter Rajhaving v. Commissioner Of Income Taxincome Tax Department (Aayakar Bhavan
Date of order
21 Jun 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Rep By Directorms. Ramya Peter Rajhaving v. Commissioner Of Income Taxincome Tax Department (Aayakar Bhavan, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Since the Rectification application is pending request the Hon'ble Court to kindly dismiss the Writ as Withdrawn and thus render Justice." this Writ Petition is dismissed as withdrawn, as is the connected Miscellaneous Petition.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
W.P.No.17939 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 21.06.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.17939 of 2023and WMP No.17091 of 2023
M/s. FIVE FURLONG FOUNDATION
Rep by DirectorMs. Ramya Peter RajHaving Registered office atNo:96/43, Ground Floor,C Subrabha Apartments 2nd Main Road, Gandhi Nagar,Adyar, Chennai 600020.
Vs
... Petitioner
Commissioner of Income TaxIncome Tax Department (Aayakar Bhavan)
Chennai CityNo.108, Uthamar Gandhi Salai,
Nungambakkam, Chennai 600034
Tamilnadu.... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the respondent and quash the impugned notice issued u/s 143(1) dated:21.04.2023 on the grounds of non-application of mind, without cause of action and being a fabricated notice and is non est in law.
For Petitioner : Mr.J.Ibhrahim Ahamed
For Respondent
: Mr.V.Mahalingam Senior Standing Counsel
W.P.No.17939 of 2023
O R D E R
In light of Memo dated 21.06.2023 filed by the learned counsel for the
petitioner, reading thus,
"It is respectfully submitted that the petitioner had filed a Writ petition bearing No: W.P.No.17939 of 2023, challenging the intimitation passed by the Central Processing Centre under Section 143(1) of Income Tax Act 1961 demanding an amount of Rs.45,90,220/- from the petitioners institute.
The said Writ Petition was listed on 19.06.2023 as item no 06. It was observed that the raised demand was appealable and can be rectified hence the Writ Petition was Dismissed as Withdrawn.
The petitioner has the liberty to file a fresh Writ Petition if the matter is not rectifed by the Respondent. It is respectfully submitted that a petition for Condonation of delay and rectificaiton was taken up by the Petitioner institution dated :17.05.2023
It is respectfully submitted that petitioner institution is a Not for Profit organization and holds a valid Exemption certificate. Since the Rectification application is pending request the Hon'ble Court to kindly dismiss the Writ as Withdrawn and thus render Justice."
this Writ Petition is dismissed as withdrawn, as is the connected Miscellaneous
Petition. No costs.
Index : Yes / NoSpeaking/non-speaking Order Neutral Citation : Yes/Nompl
21.06.2023
ToCommissioner of Income TaxIncome Tax Department (Aayakar Bhavan)Chennai CityNo.108, Uthamar Gandhi Salai,Nungambakkam, Chennai 600034Tamilnadu.
https://www.mhc.tn.gov.in/judis
W.P.No.17939 of 2023
Dr.ANITA SUMANTH,J.
mpl
W.P.No.17939 of 2023and WMP No.17091 of 2023
21.06.2023
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