Wmp/24276/2021 Of Swapna Manuel v. The Assistant Commissioner Of Income Tax
High Court
27 Oct 2021 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Wmp/24276/2021 Of Swapna Manuel v. The Assistant Commissioner Of Income Tax
Date of order
27 Oct 2021
Assessment year(s)
—
Outcome
Other
Case summary
In Wmp/24276/2021 Of Swapna Manuel v. The Assistant Commissioner Of Income Tax, the High Court (2021) decided the matter.
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
W.M.P.No.24276 of 2021
inW.P.No.23071 of 2021
M.SUNDAR, J.,
Captioned 'writ miscellaneous petition' ['WMP'] has been filed with
a prayer to dispense with production of 'original of assessment order dated
29.09.2021' [hereinafter 'impugned order' for the sake of convenience and
clarity] made under Section 144 read with Section 147 of 'The Income-tax
Act, 1961 (43 of 1961)' [hereinafter 'IT Act' for the sake of brevity].
2. A perusal of the affidavit filed in support of captioned WMP and submission of learned counsel for petitioner/writ petitioner, it comes to
light that the impugned order has been communicated by way of electronic
mail to writ petitioner-assessee, the same has been downloaded, print out
has been generated and hard copy has been placed before this Court. This
is good enough reason for acceding to dispense with prayer.
3. Therefore, captioned WMP is ordered as prayed for.
mk
27.10.2021(1/2)
M.SUNDAR, J
mk
W.M.P.No.24276 of 2021inW.P.No.23071 of 202127.10.2021(1/2)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.