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
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