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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