Sridhar v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4[Th] Floor, Mayur Bhawan, Connaught Circus, New Delhi β 110 001
High Court
06 Jul 2023 In favour of: Unclear
Forum / Bench
High Court Β· hc_cis_mas
Parties
Sridhar v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4[Th] Floor, Mayur Bhawan, Connaught Circus, New Delhi β 110 001
Date of order
06 Jul 2023
Assessment year(s)
β
Outcome
Other
The order β as passed by the High Court
Case summary
In Sridhar v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4[Th] Floor, Mayur Bhawan, Connaught Circus, New Delhi β 110 001, the High Court (2023) decided the matter under Section 220 of the Income-tax Act.
Decision: The writ petition stands disposed of with the above observations and directions.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.07.2023
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.14910 of 2023
and
W.M.P.Nos.14496, 14497 & 14498 of 2023
Sridhar
... Petitioner
Vs
1. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4[th] Floor, Mayur Bhawan, Connaught Circus, New Delhi β 110 001.
2. Income Tax Officer,
Ward 1, 1, Chairman Subravalu Street,
West Shanmugapuram, Villupuram β 605 602.
3. Principal Commissioner of Income Tax-3,
Nungambakkam High Road, Chennai β 34.
... Respondent
W.P.No.14910 of 2023
Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari, to call for the records of the Respondent pertaining to the impugned order in DIN & Order No DIN ITBA/AST/S/147/2022-2023/1051378931(1) dated Order 27.03.2023 and the consequent notice of demand in DIN & Notice No:ITBA/AST/S/156/2022-2023/1051379107(1) dated 27.03.2023 passed by the first respondent and to quash the same.
For Petitioner : Mr.Murugaboopathy
For Respondent
: Mr.R.S.Balaji
Senior Standing Counsel
ORDER
It is informed that the petitioner has filed a Statutory Appeal and
also a petition under Section 220(6) of the Income Tax Act, before the Assessing Officer to stay the recovery of further proceedings.
2. The submission of the learned counsel appearing for the petitioner stands recorded.
W.P.No.14910 of 2023
3. Recording the same, this writ petition is disposed of by directing
the second respondent to pass appropriate orders on the petition that is said to have been filed by the petitioner under Section 220(6) of the Income Tax Act, within a period of four (4) weeks from the date of receipt of a copy of this order. The appeal that is pending before the Appellate Commissioner shall be disposed on its turn.
4. The writ petition stands disposed of with the above observations
and directions. No costs. Consequently, connected miscellaneous petitions are closed.
06.07.2023
Neutral Citation: Yes/NoIndex : Yes/No Speaking/Non-Speaking Orderrgm
W.P.No.14910 of 2023
C.SARAVANAN, J.rgm
To
1. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4[th] Floor, Mayur Bhawan, Connaught Circus, New Delhi β 110 001.
2. Income Tax Officer, Ward 1, 1, Chairman Subravalu Street, West Shanmugapuram, Villupuram β 605 602.
3. Principal Commissioner of Income Tax-3, Nungambakkam High Road, Chennai β 34.
W.P.No.14910 of 2023
and
W.M.P.Nos.14496, 14497 & 14498 of 2023
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