Case Law › High Court › Income Tax Case

Income Tax Case

High Court 24 Jan 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
— v. The Deputy Commissioner Of Income Tax
Date of order
24 Jan 2025
Assessment year(s)
2014-2015
Outcome
Dismissed

Case summary

In v. The Deputy Commissioner Of Income Tax, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Recording the same, this Writ Petition stands 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 : 24.01.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.5876 of 2022 and W.M.P.No.5977 of 2022 M/s.FLSmidth Private Limited, Represented by its Director Shri.Ole Albertsen ... Petitioner Vs. 1.The Deputy Commissioner of Income Tax, Corporate Circle – 2(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Assessing Officer, National Faceless Assessment Centre, New Delhi.... Respondents Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the petitioner on the file of the 1[st] respondent in PAN : and quash the Impugned Notice under Section 148 in DIN & Notice No:ITBA/AST/S/148/2020-2021/1031928344(1) dated 30.03.2021 and the consequential order disposing off objections in DIN & Notice No:ITBA/AST/F/17/2021-2022/1034908914(1) dated 16.08.2021 for the Assessment Year 2014-2015 and quash the same. For Petitioner For Respondents : Mr.S.P.Chidambaram : Dr.B.Ramanakumar Senior Standing Counsel W.P.No.5876 of 2022 ORDER Learned counsel for the petitioner appears through video conferencing and has drawn attention to an Assessment Order dated 30.03.2022 passed pursuant to the Impugned Notice dated 30.03.2021 in this Writ Petition. 2. Recording the same, this Writ Petition stands dismissed as infructuous. No costs. Connected Writ Miscellaneous Petition is closed. 24.01.2025 Neutral Citation : Yes/No arb To 1.The Deputy Commissioner of Income Tax, Corporate Circle – 2(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Assessing Officer, National Faceless Assessment Centre, New Delhi. https://www.mhc.tn.gov.in/judis____________Page No. 4 of 4 W.P.No.5876 of 2022 C.SARAVANAN, J. arb W.P.No.5876 of 2022 andW.M.P.No.5977 of 2022 24.01.2025
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan