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Sunil Khetpaliaflat v. Assistant Commissioner Of Income Taxcentral Circle 3(1) Chennai, 3Rd Floor, Investigation Building

High Court 28 Mar 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Sunil Khetpaliaflat v. Assistant Commissioner Of Income Taxcentral Circle 3(1) Chennai, 3Rd Floor, Investigation Building
Date of order
28 Mar 2025
Assessment year(s)
2017-18, 2018-19
Outcome
Dismissed

Case summary

In Sunil Khetpaliaflat v. Assistant Commissioner Of Income Taxcentral Circle 3(1) Chennai, 3Rd Floor, Investigation Building, the High Court (2025) 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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-06-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP NO. 10867 & 10871 of 2025 AND WMP NO. 12251 & 12258 OF 2025 Sunil KhetpaliaFlat No 202 Prince Regent No 40 Thambu swamy Road Kilpauk Chennai-600 010 Vs Assistant Commissioner Of Income TaxCentral Circle 3(1) Chennai, 3rd Floor, Investigation Building, No.46(old No.108) Mahatma Gandhi Road, Chennai-600 034. Petitioner(s) Respondent(s) For Petitioner(s): Ms.Vandana Vyas For Respondent(s):Mr.A.P.Srinivas, Senior Standing Counsel & Mr.A.N.R.Jayaprathap, Jr.Standing Counsel ORDER Today, this matter has been listed under the caption “For Being Mentioned”. 2. Due to typographical error, the letter number was wrongly mentioned at the prayer of the order dated 28.03.2025 as “Letter No.ITBA/AST/F/17/2024-25/107447879(1)” instead of “Letter No.ITBA/AST/F/17/2024-25/1074478791(1)” and hence, he requests this Court to rectify the same. 3. Accordingly, the prayer of the aforesaid order shall be read as follows: “Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in PAN and quash the impugned notice under Section 153C of the Income Tax Act, 1961 bearing DIN and Letter Nos.ITBA/AST/S/153C/2024-25/1071703577(1) & ITBA/AST/S/153C/ 2024-25/1071903580(1) dated 30.12.2024 and the consequential order bearing DIN and Letter No.ITBA/AST/F/17/2024-25/1074478791(1) & ITBA/AST/F/17/ 2024-25/1074479038(1) dated 13.03.2025 passed by the respondent for the AY 2017-18 and AY 2018-19.” 4. With regard to the remaining portion of the order, there is no need for any modification. 5. The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy.a fresh order copy. nsa 05-06-2025 To Assistant Commissioner Of Income TaxCentral Circle 3(1) Chennai, 3rd Floor, Investigation Building, No.46(old No.108) Mahatma Gandhi Road, Chennai-600 034.
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