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Vellore Institute Of Technologyrepresented By Its Chairman And Managing Trustee,Mr.g.viswanathanno v. Assistant Commissioner Of Income Tax (Exemptions)Income Tax Departmentno

High Court 09 Jun 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Vellore Institute Of Technologyrepresented By Its Chairman And Managing Trustee,Mr.g.viswanathanno v. Assistant Commissioner Of Income Tax (Exemptions)Income Tax Departmentno
Date of order
09 Jun 2025
Assessment year(s)
2015-16
Outcome
Dismissed

Case summary

In Vellore Institute Of Technologyrepresented By Its Chairman And Managing Trustee,Mr.g.viswanathanno v. Assistant Commissioner Of Income Tax (Exemptions)Income Tax Departmentno, the High Court (2025) dismissed the appeal under Section 147, Section 148, Section 148A of the Income-tax Act. The decision went in favour of the Revenue.

Decision: In view of the submission made by the learned counsel for the Senior Standing Counsel for the Respondent and also in view of the counter affidavit dated 25.01.2024, this writ petition is dismissed as infructuous.

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 : 09.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.11204 of 2022andWMP.No.10779 and 10781 of 2022 Vellore Institute of TechnologyRepresented by its Chairman and Managing Trustee,Mr.G.ViswanathanNo.54, Thennamaram Street,Kospet, Vellore-632 001. ...Petitioner Vs. Assistant Commissioner of Income Tax (Exemptions)Income Tax DepartmentNo.121, M.G.Road, Nungambakkam,Chennai-600 034. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the Respondent contained in its order bearing DIN & Notice No.ITBA/AST/F/148A/2022-23/1042761107(1), dated 18.04.2022, passed by the Respondent under Section 148A(d) of the Income Tax Act, 1961, for PAN: , for Assessment Year 2015-16 and all proceedings in 1/4 W.P.No.11204 of 2022 furtherance thereof including but not limited to the notice bearing DIN & Notice No.ITBA/AST/S/148_1/2022-23/1042761173(1), issued by the Respondent under Section 148 of the Income Tax Act, 1961, for PAN: , for Assessment Year 2015-16, and to quash the same as arbitrary, unjust, illegal and barred by liitation and consequently forbear the Respondent or its superiors, subordinates, agents etc., from re-assessing the Petitioner's income for the Assessment Year 2015-16 under Section 147 of the Income Tax Act, 1961. For Petitioner: Mr.Suhrith ParthasarathyFor Respondent : Mr.V.Mahalingam Senior Standing CounselFor Respondent : Mr.V.Mahalingam Senior Standing Counsel ORDER When this writ petition is taken up for hearing, the learned Senior Standing Counsel appearing for the respondent has filed a counter affidavit dated 25.01.2024, stating that the respondent has dropped the proceedings and therefore the relief sought for in this writ petition has become infructuous. 2. In view of the submission made by the learned counsel for the Senior Standing Counsel for the Respondent and also in view of the counter affidavit dated 25.01.2024, this writ petition is dismissed as infructuous. No 2/4 W.P.No.11204 of 2022 costs. Consequently, connected Miscellaneous Petitions are closed. 09.06.2025 arr To Assistant Commissioner of Income Tax (Exemptions) Income Tax DepartmentNo.121, M.G.Road, Nungambakkam,Chennai-600 034. 3/4 4/4 W.P.No.11204 of 2022 Krishnan Ramasamy,J., arr W.P.No.11204 of 2022 09.06.2025
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