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S.a.subbaiya v. The Deputy Commissioner Of Income Taxcentral Cir 2(1) Chennai, Investigation Wingroom

High Court 21 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
S.a.subbaiya v. The Deputy Commissioner Of Income Taxcentral Cir 2(1) Chennai, Investigation Wingroom
Date of order
21 Sep 2021
Assessment year(s)
2009-10
Outcome
Dismissed

Case summary

In S.a.subbaiya v. The Deputy Commissioner Of Income Taxcentral Cir 2(1) Chennai, Investigation Wingroom, the High Court (2021) 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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 21.09.2021 CORAM THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.Nos.3575, 3579, 3580, 3581, 3583, 3586, 3587, 3589 & 3592 of2020 &W.M.P.Nos.4194, 4199, 4204, 4206, 4208, 4210, 4212, 4215&4217 of2020 S.A.Subbaiya... Petitioner in all WPs Vs. The Deputy Commissioner of Income TaxCentral CIR 2(1) Chennai, Investigation WingRoom No.112, No.46, Old No.108Mahatma Gandhi Road, NungambakkamChennai – 600 034.... Respondents in all WPs Prayer: Writ Petitions filed under Article 226 of theConstitution of India, seeking for Writs of Certiorari to callfor the records pertaining to the impugned order passed by theRespondent in DIN.ITBA/AST/M/153C/2019-20/1023549427(1), in DIN.ITBA/AST/M/153C/2019-20/1023549498(1),DIN.ITBA/AST/M/153C/2019-20/1023549554(1), in DIN.ITBA/AST/M/153C/2019-20/1023497993(1),DIN.ITBA/AST/M/153C/2019-20/1023498051(1), in DIN.ITBA/AST/M/153C/2019-20/1023498217(1), in DIN.ITBA/AST/M/153C/2019-20/1023498264(1), in DIN.ITBA/AST/M/153C/2019-20/1023498313(1), in DIN.ITBA/AST/M/153C/2019-20/1023498362(1) respectively, underSection 144 read with Section 153 C of the Income Tax Act, 1961for the Assessment year 2009-10, 2010-11, 2011-12, 2012-13,2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 respectively, dated31.12.2019 and to quash the same as illegal, unreasonable,arbitrary and contrary to law. For Petitioner: Mr.Anirudh Sriramfor Mr.Nithyaesh NatrajFor Respondent : Mr.A.P.SrinivasSenior Standing Counsel ORDER Mr.Anirudh Sriram, learned counsel representing the counselon record for writ petitioner in all the captioned writpetitions submits that he has sent a further e-mail dated20.09.2021 (post 11.09.2021 e-mail). 2. Scanned reproduction of the e-mail is as follows: 3. Learned counsel reiterates the contents of the aforesaide-mail dated 20.09.2021. 4. In the light of the e-mail and reiteration of the same,captioned writ petitions, which are listed under the cause listcaption 'FOR WITHDRAWAL' stands dismissed as withdrawn. Though obvious, it is made clear that this Court has not expressed anyview or opinion on the merits of the matter. Consequently,connected WMPs are closed. There shall be no order as to costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar gpa To The Deputy Commissioner of Income Tax,Central CIR 2(1) Chennai, Investigation Wing,Room No.122, No.46, Old No.108,Mahatma Gandhi Road, Nungambakkam,Chennai – 600 034. +6ccs to Mr.A.P.Srinivas, Senior Standing Counsel Sr No.48440 W.P.No.3575, 3579, 3580, 3581, 3583, 3586, 3587, 3589 and 3592 of 2020 &W.M.P.Nos.4194, 4199, 4204, 4206, 4208, 4210, 4212, 4215, 4217of 2020 AJS (CO)PR (22/10/2021)
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