Usha Natarajan v. Income Tax Officer,Non-Corporate Ward 22(4), Tambaram
High Court
09 Jan 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Usha Natarajan v. Income Tax Officer,Non-Corporate Ward 22(4), Tambaram
Date of order
09 Jan 2025
Assessment year(s)
2018-19
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Usha Natarajan v. Income Tax Officer,Non-Corporate Ward 22(4), Tambaram, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the submission and memo filed by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
W.P. No.20310 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.20310 of 2024 andW.M.P.No.22247 of 2024
Usha Natarajan
... Petitioner
Vs.
Income Tax Officer,Non-Corporate Ward 22(4), Tambaram,No.7 Ramakrishna Street,West Tambaram,Chennai 600 045.... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records of the respondent and quash the impugned order passed by the respondentinPAN:AAJPU7455Jbearing DIN:ITBA/PNL/F/270AA/2024-25/1064175124(1) passed under Section 270AA of the Income Tax Act, 1961 dated 18.04.2024 for the assessment year 2018-19 and direct the respondent to grant of immunity under Section 270AA of the Act for the Assessment Year 2018-19.
For Petitioner: Mr.N.V.Krishnan
For Respondent
W.P. No.20310 of 2024
: Mr.D.Prabhu Mukunth Arunkumar, Standing Counsel for Mr.B.Ramanakumar, Senior Standing Counsel. Standing Counsel for Mr.B.Ramanakumar, Senior Standing Counsel.
ORDER
Today when the matter was taken up for hearing, the learned counsel for the petitioner would submit that during the pendency of the
writ petition, the petitioner has availed of the Direct Tax Vivad Se Vishwas Schema, 2024. Hence, the learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition. He has also filed a memo to that effect.
2. Recording the submission and memo filed by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, connected miscellaneous petition is closed.
09.01.2025
Speaking (or) Non Speaking OrderIndex : Yes/ Noshk
To
Income Tax Officer,Non-Corporate Ward 22(4), Tambaram,No.7 Ramakrishna Street,West Tambaram,Chennai 600 045.
W.P. No.20310 of 2024
W.P. No.20310 of 2024
MOHAMMED SHAFFIQ, J.shk
W.P. No.20310 of 2024 andW.M.P.No.22247 of 2024
09.01.2025
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