Wp/13494/2022 Of P.n.viswanathan v. The Income Tax Officer
High Court
07 Jun 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Wp/13494/2022 Of P.n.viswanathan v. The Income Tax Officer
Date of order
07 Jun 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/13494/2022 Of P.n.viswanathan v. The Income Tax Officer, the High Court (2022) 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: 07.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.13494 of 2022 &WMP.Nos.12677 & 12678 of 2022
P.N.Viswanathan... Petitioner
1.The Income Tax Officer, National Faceless Assessment Centre, Delhi.
2.The Assistant Commissioner of Income Tax Circle – I, Income Tax Office,
No.15, Gandhiji Road, Erode – 638 001.... Respondents
Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, callingfor the records of the respondent in PAN: for theAssessment Year 2015-2016 in DIN: ITBA/AST/S/147/2021-22/1041845998(1) dated 27.03.2022 issued under Section 143(3)r/w Section 144B of the Income Tax Act, 1961 and quash the same.
For Petitioner : Mr.T.Vasudevan
For Respondents: Mr.A.P.Srinivas, Senior Standing Counsel
Learned counsel for the petitioner seeks permission of thisCourt to withdraw this Writ Petition with liberty to file anappeal. He has also made an endorsement to this effect.
2. In view of the endorsement made, this Writ Petition isdismissed as withdrawn granting liberty to the petitioner toapproach the statutory Appellate Authority. Such appeal, iffiled before Commissioner of Income Tax (Appeals) within aperiod of three (3) weeks from today, shall be taken on file bythe Appellate Authority without reference to limitation butsubject to all other statutory compliances as required and
https://hcservices.ecourts.gov.in/hcservices/
disposed in accordance with law. No costs. Consequently,connected Miscellaneous Petitions are closed.
Sd/-Assistant Registrar(CO)
//True copy//
kbs
Sub Assistant Registrar
To
1.The Income Tax Officer, National Faceless Assessment Centre, Delhi.
2.The Assistant Commissioner of Income Tax Circle – I, Income Tax Office, No.15, Gandhiji Road, Erode – 638 001.+1cc to Mr.A.P.Srinivas , Advocate SR.No.33359
W.P.No.13494 of 2022 &WMP.Nos.12677 & 12678 of 2022
GPL(CO)GMY(24/06/2022)
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