Case LawHigh Court › S.paramasivam v. The Assistant Commissio...

S.paramasivam v. The Assistant Commissioner Of Income Tax Salary Circle-1

High Court 06 Sep 2016 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
S.paramasivam v. The Assistant Commissioner Of Income Tax Salary Circle-1
Date of order
06 Sep 2016
Assessment year(s)
1997-98
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In S.paramasivam v. The Assistant Commissioner Of Income Tax Salary Circle-1, the High Court (2016) 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

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:06.09.2016 Coram The Hon'ble Mr. Justice T.S. SIVAGNANAM W.P. No.23570 of 2004 &W.M.P.No.28542of 2004 S.Paramasivam .. Petitioner Vs 1.The Assistant Commissioner of Income Tax Salary Circle-1 No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034. 2.The Income Tax Officer Salary Ward – I[4] No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034. .. Respondents Prayer :-Petition filed under Article 226 of the Constitution ofIndia praying to issue Writ of certiorarified mandamus to callfor the records on the file of the 2[nd] respondent and theimpugned notice issued under section 148 of the Income Tax Act,1961 P.A.No.140096-P dated 28.03-2003, in respect of thepetitioner's Income Tax assessment year 1997-98 and to quashthe same and to further direct the 1[st] respondent to keep inabeyance the consequential assessment proceedings initiatedunder section 142(1) dated 28.07.2004. For Respondents .. Mr.Arun Kurian Joseplh for Mr.T.Ravikumar The learned counsel appearing for the petitioner seekspermission of this Court to withdraw the Writ Petition. He hasalso made an endorsement to the said effect. https://hcservices.ecourts.gov.in/hcservices/ 2. Recording the submission made by the learned counsel forthe petitioner and the endorsement made, Writ Petition isdismissed as withdrawn. No costs. Consequently, connectedMiscellaneous Petition is closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant RegistrarTo1.The Assistant Commissioner of Income Tax Salary Circle-1 No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034.2.The Income Tax Officer Salary Ward – I[4] No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034.+1cc to Mr.T.Ravikumar, Advocate Sr.50353W.P. No.23570 of 2004scd[co]srg 22/09/2016
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Defend a reassessment (Sec 148) notice → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan