Sudha Hospitals Private Limited v. The Assistant Commissioner Of Income Tax
High Court
23 Sep 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Sudha Hospitals Private Limited v. The Assistant Commissioner Of Income Tax
Date of order
23 Sep 2024
Assessment year(s)
2022-23, 2021-22
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.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 23.09.2024
Coram
The Hon'ble Mr.Justice Krishnan Ramasamy
W.P.Nos.27270 & 27277 of 2024
and
W.M.P.Nos.29769, 29770, 29775 & 29776 of 2024
Sudha Hospitals Private Limited,Represented by its Chairman,162/181, Perundurai Road,Erode, Erode 638 011.
...Petitioner in both W.P's
Vs.
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 W.P's
Prayer in W.P.No.27270 of 2024: This Writ Petition filed under Article 226 of
the Constitution of India for issuance of a Writ of Certiorari, to call for the
records of the Petitioner on the file of 1st Respondent and quash the Impugned Notice in DIN and Notice No ITBA/AST/S/148_1/2023-24/1062985827(1) dated 20.03.2024 and the consequential proceedings in
W.P.Nos.27270 & 27277 of 2024
DIN and Letter No ITBA/AST/F/17/2024-25/1065898243(1) dated
21.06.2024 for the Assessment Year 2022-23 in PAN: issued
. by the 1st Respondent as void and illegal
Prayer in W.P.No.27277 of 2024: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records of the Petitioner on the file of 1st Respondent and quash the Impugned Notice in DIN and Notice No ITBA/AST/S/148_1/2023-24/1062985821(1) dated 20.03.2024 and the consequential proceedings in DIN and Letter No ITBA/AST/F/17/2024-25/1065898152(1) dated 21.06.2024 for the Assessment Year 2021-22 in PAN issued by the 1st Respondent as void and illegal.
COMMON ORDER
Today when these matters are taken up for hearing, the learned
counsel appearing for the petitioner seeks leave of this Court to withdraw these petition and he also made an endorsement to that effect.
2. In view of the submission and endorsement made by the learned
counsel for the petitioner, these Writ Petitions are dismissed as withdrawn. No
costs. Consequently, connected miscellaneous petitions are closed.
23.09.2024
Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Nojd
To
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.
https://www.mhc.tn.gov.in/judis
4/4
W.P.Nos.27270 & 27277 of 2024
Krishnan Ramasamy,J., jd
W.P.Nos.27270 & 27277 of 2024
23.09.2024
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