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Income Tax Case

High Court 11 Mar 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
v. The Assistant Director Of Income Tax
Date of order
11 Mar 2024
Assessment year(s)
2022-23
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In v. The Assistant Director Of Income Tax, the High Court (2024) 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.

Sections referenced in this judgment

W.P.No.12115 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.03.2024 CORAM THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.12115 of 2023 M/s.Servion Global Solutions Private Limited(Erstwhile JAMS Technologies Private Limited)No.4/600 and 4/197, 7th Street, Phase II, Dr.Vikram Instronic Estate, Kottivakkam, Thiruvanmiyur, Chennai 600 041. Represented by its Chief Financial OfficerMr.N.Balaji ... Petitioner -vs- 1.The Assistant Director of Income Tax, Centralised Processing Centre - ITR, 1st Floor, Prestige Alpha No.48/1, 48/2, Beratenaagrahara Begur, Hosur Rd, Uttarahalli Hobli, Bengaluru, Uttarahalli Hobli, Bengaluru, Karnataka 560 100. 2.The Deputy Commissioner of Income-tax, Corporate Circle 3(1), Wanaparthy Block (New Building), Sixth Floor, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 3.Deputy Commissioner of Income Tax - TDS, 1/5 W.P.No.12115 of 2023 Corporate Circle - 3(1), No.16/62, First Floor, BSNL Building, Greams Road, Thousand Lights East, Thousand Lights, Chennai 600 006. 4.The Deputy Commissioner of Income-tax Corporate Circle 1(1) Wanaparthy Block (New Building), Sixth Floor No.121, Mahatma Gandhi Road, Nungambakkam Chennai 600 034. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the first respondent to transfer the processing of income tax return under Section 143(1) of the Act to the fourth respondent wherein the return filed for AY 2022-23 dated 29 November 2022 can be manually processed after providing necessary opportunity to the petitioner company to substantiate its claim of TDS credit though not appearing as per tax credit statements in Form 26AS and post verification, appropriately grant such TDS credit under Section 199 of the Act if the petitioner company is found to have offered the corresponding receipts to tax in its income tax return.2/5 For Petitioner : Mr.S.P.Chidambaram For Respondents : Mrs.S.Premalatha, Jr. SC ********** ORDER Learned counsel for the petitioner submits that he has been instructed to withdraw the writ petition because the grievance of the petitioner stands redressed. He has made an endorsement for withdrawal. 2. Therefore, W.P.No.12115 of 2023 is dismissed as withdrawn without any order as to costs. rnaIndex : Yes / NoInternet : Yes / NoNeutral Citation: Yes / No 11.03.2024 To 3/5 1.The Assistant Director of Income Tax, Centralised Processing Centre - ITR, 1st Floor, Prestige Alpha No.48/1, 48/2, Beratenaagrahara Begur, Hosur Rd, Uttarahalli Hobli, Bengaluru, Karnataka 560 100. 2.The Deputy Commissioner of Income-tax, Corporate Circle 3(1), Wanaparthy Block (New Building), Sixth Floor, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. Chennai 600 034. 3.Deputy Commissioner of Income Tax - TDS, Corporate Circle - 3(1), No.16/62, First Floor, BSNL Building, Greams Road, Thousand Lights East, Thousand Lights, Chennai 600 006. Chennai 600 006. 4.The Deputy Commissioner of Income-tax Corporate Circle 1(1) Wanaparthy Block (New Building), Sixth Floor No.121, Mahatma Gandhi Road, Nungambakkam Chennai 600 034. SENTHILKUMAR RAMAMOORTHY,J 4/5 5/5 https://www.mhc.tn.gov.in/judis W.P.No.12115 of 2023 rna W.P.No.12115 of 2023 11.03.2024
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