Rep. By Its Director v. The Assistant Commissioner Of Income Tax, Corporate Circle 6 (2) Room
High Court
25 Feb 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Rep. By Its Director v. The Assistant Commissioner Of Income Tax, Corporate Circle 6 (2) Room
Date of order
25 Feb 2022
Assessment year(s)
2015-16
Outcome
Dismissed
Case summary
In Rep. By Its Director v. The Assistant Commissioner Of Income Tax, Corporate Circle 6 (2) Room, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
W.P.Nos.8140 & 8144 of 2019and W/M.P.Nos.8721, 8723, 8722 and 8727 of 2019
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Rep. by its Director ...Petitioner in both WPs
-Vs-
1. The Assistant Commissioner of Income Tax, Corporate Circle 6 (2) Room No. 705 7th Floor Vanaparthy Block 121 M. G.Road Nungambakkam Chennai – 600034.
2 The Deputy Commissioner of Income Tax, Transfer Pricing Office - 3(1) 5th Floor Room No. 508 Tower-1 BSNL Building, 16 Greams Road Chennai – 600006.
3 Union of India,Through the Secretary, Department of Finance Govt. of India North Block New Delhi – 110001. ...Respondents
Prayer in W.P.No.8140/2019: Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent and quash the Impugned Scrutiny Notice u/s. 143(2) dated 11.09.2018 in PAN. for the Assessment Year 2015-16.
Prayer in W.P.No.8144 of 2019 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent and quash the Impugned Notice u/s. 148 of the Act dated 16.10.2017 in PAN. for the Assessment Year 2015-16 and consequential Order rejecting the objections date 28.09.2018 in Crop Circle-6(2)/Reasons/ 2018-19.
https://hcservices.ecourts.gov.in/hcservices/
Learned counsel appearing for the petitioner in both these writ petitions filed a memo before this Court seeking withdrawal of the above writ petitions.
2. Recording the same, these writ petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are also dismissed.
To
1. The Assistant Commissioner of Income Tax Corporate Circle 6 (2) Room No. 705 7th Floor Vanaparthy Block 121 M. G.Road Nungambakkam Chennai - 600034
2 The Deputy Commissioner of Income Tax Transfer Pricing Office - 3(1) 5th Floor Room No. 508 Tower-1 BSNL Building, 16 Greams Road Chennai - 600006
3 Union of India, Through the Secretary Department of Finance Govt. of India North Block, New Delhi – 110001.
mt[co]srg 21/03/2022
https://hcservices.ecourts.gov.in/hcservices/
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