In v. Assistant Commissioner Of Income Tax Non Corporate Circle 2 Coimbatore, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In the light of memo filed under cover of email dated04.12.2020 seeking withdrawal of the Writ Petition, this writpetition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.16177 of 2020 and WMP.Nos.20192 & 20193 of 2020
Tara Jewellery
Represented by its partner. Paras K Soni 61 West Bashyakarulu Road, R S Puram,R S Puram, Coimbatore- 641 002...Petitioner
Vs
1 Assistant Commissioner of Income Tax Non Corporate Circle 2 Coimbatore.
Prayer: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Certiorarified Mandamus, to call forthe records on the file of the second Respondent relating to theapplication made by the Petitioner for stay of demand and quashthe order of the second Respondent in C.No 117/PCIT-1/CBE/AAGFT2345B/2019-20 for AY 2017-18 dated 25.09.2020 anddirect the Respondents 1 to 3 not to treat the Petitioner as anassessee in default pending disposal of the appeal filed by thePetitioner before the Third Respondent Commissioner of Income Tax(Appeals) Coimbatore-2.
In the light of memo filed under cover of email dated04.12.2020 seeking withdrawal of the Writ Petition, this writpetition is dismissed as withdrawn. Connected miscellaneouspetitions are closed. No costs.
Assistant Registrar
//True Copy// Sub Assistant Registrar
To
1 The Assistant Commissioner of Income Tax Non Corporate Circle 2 Coimbatore. Non Corporate Circle 2 Coimbatore.
2 The Principal Commissioner of Income Tax Race Course Road Coimbatore-63. Race Course Road Coimbatore-63.
3 The Commissioner of Income Tax (Appeals) Coimbatore. Coimbatore.
W.P.No.16177 of 2020 and WMP.Nos.20192 & 20193 of 2020
RP(CO)RV(31/12/2020)
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