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Sudha Hospitals Private Limited v. The Assistant Commissioner Of Income Tax

High Court 29 Aug 2024 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

29 Aug 2024

Assessment year(s)

2020-21

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Sudha Hospitals Private Limited v. The Assistant Commissioner Of Income Tax, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view of the above, this writ petition is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

W.P.Nos.22458 & 22463 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 29.08.2024 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.Nos.22458 & 22463 of 2024 & W.M.P.Nos.24460, 24462, 24464 & 24465 of 2024 Sudha Hospitals Private Limited,162/181, Perundurai Road,Erode, Erode 638 011,Rep by its Chairman Vs. ... Petitioner in both petitions 1.The Assistant Commissioner of Income Tax, Central Circle-1, Coimbatore 641 018. 2.The Principal Commissioner of Income Tax, (Central) – Chennai-2, Nungambakkam, Chennai 600 034. ... Respondents in both petitions Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the petitioner on the file of 1[st] respondent and quash the impugned notice in DIN & Notice Nos.ITBA/AST/S/148_1/2023-24/1062985825(1) dated 20.03.2024 and ITBA/AST/S/148_1/2023-24/1063497679(1) dated 1/4 W.P.Nos.22458 & 22463 of 2024 27.03.2024 and the consequential proceedings in DIN and Letter No. ITBA/AST/F/17/2024-25/1065898073(1) and ITBA/AST/F/17/2024-25/10655897894(1) dated 21.06.2024 for the assessment year 2020-21 and 2018-19 respectively in PAN: issued by the 1[st ]respondent as void and illegal. For Petitionerin both petitions : Mr.R.Venkatanarayanan, for Mr.Subbraya Aiyar For Respondentin both petitions : Mr.A.P.Srinivas, Senior Standing counsel COMMON ORDER The learned counsel for the petitioner seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle. 2. In view of the above, this writ petition is dismissed as withdrawn. No cost. 29.08.2024 2/4 Speaking/Non-speaking order Index : Yes / NoNeutral Citation : Yes / Nonsa To 1.The Assistant Commissioner of Income Tax, Central Circle-1, Coimbatore 641 018. Central Circle-1, Coimbatore 641 018. 2.The Principal Commissioner of Income Tax, (Central) – Chennai-2, Nungambakkam, Chennai 600 034. (Central) – Chennai-2, Nungambakkam, Chennai 600 034. 3/4 W.P.Nos.22458 & 22463 of 2024 4/4 https://www.mhc.tn.gov.in/judis W.P.Nos.22458 & 22463 of 2024 KRISHNAN RAMASAMY.J., nsa W.P.Nos.22458 & 22463 of 2024& W.M.P.Nos.24460, 24462, 24464 & 24465 of 2024 29.08.2024

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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.

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