Shri J. Srinivasan v. The Assistant Director Of Income Tax (Inv) New Building (2[Nd] Floor) Unit 3(1), New
High Court
04 Nov 2019 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Shri J. Srinivasan v. The Assistant Director Of Income Tax (Inv) New Building (2[Nd] Floor) Unit 3(1), New
Date of order
04 Nov 2019
Assessment year(s)
—
Outcome
Other
Case summary
In Shri J. Srinivasan v. The Assistant Director Of Income Tax (Inv) New Building (2[Nd] Floor) Unit 3(1), New, the High Court (2019) decided the matter under Section 276C of the Income-tax Act.
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 MADRASDATED: 04.11.2019CORAMTHE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.13976 to 13978 of 2016WMP.Nos.12219 to 12223 of 2016
Shri J. Srinivasan...Petitioner
--Vs--
1.The Assistant Director of Income Tax (INV) New Building (2[nd] Floor) Unit 3(1), New No.46, Old No.108 Nungambakkam High Road, Chennai 600 034
2.The Principal Director of Income Tax (INV) New No46, Old No.108, Nungambakkam High Road Chennai 600 034 ... Respondents
****
Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ or order of direction orany other Writ in the nature Writ of Certiorari, calling for therecords of the first respondent in Prosecution/sec.276C(1)/JS/U-3(1), Prosecution/sec.277/JS/U-3(1), Prosecution/sec.278(1)/JS/U-3(1) dated 14.03.2016 quash the same and consequently quashtheletterdated30.03.2016inF.No.Pr.DIT(Inv)/Prosecution/2015-16 issued by the second respondent.For Petitioner : Mr.R.Sivaraman For Respondents: Mr.A.P.Srinivas Senior Standing Counsel
O R D E R
In these writ petitions, the petitioner has prayed for acertiorari quashing records of the 1[st] respondent/the AssistantDirector of Income Tax, being a show cause notice contemplatingthe launch of prosecution in terms of Section 276C(1) of theIncome Tax Act, 1961.
2. Both learned counsels confirm that pursuant to the showcause notice impugned, proceedings for prosecution have beenlaunched and thus, nothing further survives as far as these writpetitions are concerned.
https://hcservices.ecourts.gov.in/hcservices/
3. Recording the aforesaid, these writ petitions are closedas infructuous. Consequently,connectedmiscellaneouspetitions are also closed. No costs.
Sd/- Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
skaTo
1.The Assistant Director of Income Tax (INV) New Building (2[nd] Floor) Unit 3(1), New No.46, Old No.108 Nungambakkam High Road, Chennai 600 034
2.The Principal Director of Income Tax (INV) New No46, Old No.108, Nungambakkam High Road Chennai 600 034W.P.Nos.13976 to 13978 of 2016WMP.Nos.12219 to 12223 of 2016A.SK(05/12/2019)
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