In Wmp/31170/2023 Of P Dot G Constructions Pvt Ltd v. Assistant Commissioner Of Income Tax, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Decision: Upon considering the above submissions, this petition is liable to be and is hereby allowed as prayed for.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
W.M.P.No.31170 of 2023in W.P.No.27692 of 2023
SENTHILKUMAR RAMAMOORTHY,J.
This miscellaneous petition is filed seeking amendment of the prayer in the writ petition.
2. The respondents were not represented at the hearing on 08.01.2024 and are not represented today. Therefore, the matter is proceeded with in their absence.
3. Learned counsel for the petitioner submits that the writ petition was filed to challenge the assessment orders on the basis that no tax liability can
be fastened on the petitioner, which is the successful resolution applicant under the CIRP. Therefore, it is stated that it is just and necessary that the requested amendment be permitted.
4. Upon considering the above submissions, this petition is liable to be and is hereby allowed as prayed for. Consequently, the Registry is
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SENTHILKUMAR RAMAMOORTHY,J.kj
directed to carry out the amendment in the affidavit and petition. The petitioner is directed to serve a copy of such amended petition on the respondent before the next hearing date. 5. List the main writ petition on 15.02.2024.
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18.01.2024(1/2)W.M.P.No.31170 of 2023in W.P.No.27692 of 2023(1/2)
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