Wp v. The Income Tax Officer
High Court
04 Feb 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Wp v. The Income Tax Officer
Date of order
04 Feb 2021
Assessment year(s)
2015-16
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp v. The Income Tax Officer, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the same, this writ petition is dismissed aswithdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
DATED: 04.02.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.2013 of 2020 &WMP.Nos.2348 & 2350 of 2020
M/s.David Nagar TrustRep. by its Secretary, Mr.Stanley JesudasanNo.3/238, David Nagar,Gnanmmal Road,Padappai – 601 301 ...PetitionerVsThe Income Tax Officer, Ward – 1, No.96, M.M.Avenue,Kanchipuram – 631 501. ...RespondentPrayer: Writ Petition filed under Article 226 of the Constitu-tion of India praying to Writ of Certiorari to call for therecords of the respondent in PAN No. dated 18.12.2019and quash the re-assessment order dated 18.12.2019 for AY 2015-16 passed therein.For Petitioner : Ms.G.Vardhini Karthik For Respondent : Mrs.Hema Muralikrishnan, Senior Standing CounselO R D E R
Learned counsel for the petitioner has filed a memo undercover of e-mail dated 04.02.2021 on behalf of the petitionerseeking leave of this Court to withdraw the writ petition withliberty to file a statutory appeal in terms of the provisions ofthe Income Tax Act, 1961 (in short ‘Act’).
2. Recording the same, this writ petition is dismissed aswithdrawn. Consequently, connected miscellaneous petitions areclosed. No costs.
3. Liberty is granted to the petitioner to file astatutory appeal before the first appellate authority within aperiod of 30 days from today. Such appeal, if filed within theaforesaid period, shall be taken on file by the Registry of theCommissioner of Income Tax (Appeals) without reference tolimitation, seeing as the petitioner has enjoyed an order ofinterim stay pending Writ Petition. All contentions are leftopen to be agitated before the first appellate authority,including the question of assumption of jurisdiction underSection 147 of the Act.
Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant RegistrarslToThe Income Tax Officer, Ward – 1, No.96, M.M.Avenue,Kanchipuram – 631 501.+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.6027+1cc to Mr.Praveen Alexander, Advocate, S.R.No.6258W.P. No.2013 of 2020 &WMP.Nos.2348 & 2350 of 2020GSM(CO)KKV/24/02/2021
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.