Sd/Assistant Registrar //True Copy// Sub Assistant Registrar v. To The Assistant Commissioner Of Income Tax, Corporate Circle 5(1)
High Court
23 Jun 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Sd/Assistant Registrar //True Copy// Sub Assistant Registrar v. To The Assistant Commissioner Of Income Tax, Corporate Circle 5(1)
Date of order
23 Jun 2022
Assessment year(s)
2015-16
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Sd/Assistant Registrar //True Copy// Sub Assistant Registrar v. To The Assistant Commissioner Of Income Tax, Corporate Circle 5(1), the High Court (2022) 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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
WP.NO.5456 OF 2019 ANDWMP.NO.6207 OF 2019
M/s.Orient Green Power Company Limited,Sigappi Ache Building,4[th] Floor,
No.18/3, Rukmani Lakshmipathy Salai,Egmore, Chennai 600 008.Rep. by its DGM (Dy. General Manager)
... Petitioner
Assistant Commissioner of Income Tax,Corporate Circle 5(1),No.121, Nungambakkam High Road,Chennai-600 034.
... Respondent
Prayer:
Writ Petition filed under Article 226 of the Constitution ofIndia, to issue a Writ of Certiorarified Mandamus, calling forthe records of the Respondent in his proceedings leading to thepassing of the Assessment Order for the Assessment Year 2015-16dated 29.01.2019, quash the same and direct the Respondent topass Final Assessment Order after duly considering the Reply ofthe Petitioner.
For Petitioner : Mr.S.SathiyanarayananFor Respondent :Mr.Prabu Mukund Arunkumar Junior Standing Counsel
Learned counsel for the petitioner seeks leave of this Courtto withdraw the writ petition and has made an endorsement inthis regard.
2.In light of the endorsement made by the learned counselfor the petitioner, this writ petition is dismissed as withdrawn
granting liberty to the petitioner to file an appeal before theCommissioner of Income Tax (Appeals) as against the order ofassessment dated 29.01.2019. Such appeal, if filed within aperiod of three (3) weeks from today, shall be taken on file,without reference to limitation, but ensuring that all othernecessary statutory compliances have been effected by theassessee. No costs. Connected miscellaneous petition is closed.
Sd/- Assistant Registrar //True Copy// Sub Assistant RegistrarvsTo The Assistant Commissioner of Income Tax,Corporate Circle 5(1),No.121, Nungambakkam High Road,Chennai-600 034.Copy ToThe Section Officer,ER Section, High Court,Madras.
+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.38891
WP.No.5456 of 2019 andWMP.No.6207 of 2019SR(CO)PM/19/07/2022
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