Wp/35878/2019 Of Gem Edible Oils Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court
06 Jan 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Wp/35878/2019 Of Gem Edible Oils Pvt Ltd v. Assistant Commissioner Of Income Tax
Date of order
06 Jan 2020
Assessment year(s)
2012-13
Outcome
Dismissed
Case summary
In Wp/35878/2019 Of Gem Edible Oils Pvt Ltd v. Assistant Commissioner Of Income Tax, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In the light of the same nothing further survives in thiswrit petition and the same is dismissed.
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
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.35878 of 2019& WMP.Nos.36789 & 36791 of 2019
Gem Edible Oils Private Limited,Rep.by its Managing Director,Mr.K.M.Chjinnadurai...Petitioner --Vs--
The Assistant Commissioner of Income Tax,Corporation Circle-163, Race Course Road,Coimbatore-641 018 ...Respondent
Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ or order of direction orany other Writ in the nature Writ of Certiorari, calling for therecords of the respondent in PAN No. pursuant to theimpugned notice dated 28.03.2019 issued under Section 148 inNotice No.ITBA/AST/S/148/2018-19/1015475332(1) culminating theissue of reasons for reopening U/s.147 dated 04.11.2019 inimpugned notice No.ITBA/AST/F/17/2019-20/1019720039(1) for AY2012-13 culminating the issue of show cause notice dated24.12.2019 in DIN & Letter No.ITBA/COM/F/17/2019-20/1023043860(1) and quash the proceedings issued by the respondent therein.
For Petitioner : Mr.Raveendran B.For Respondent : Mrs.Hema Murali Krishnan Senior Standing Counsel
Order of assessment dated 28.12.2019 is stated to have beenpassed by the Assessing Officer.
2. In the light of the same nothing further survives in thiswrit petition and the same is dismissed. Consequently, connectedmiscellaneous petitions are closed. No costs.
Sub-Assistant Registrar
ska
To
1.The Assistant Commissioner of Income Tax, Corporate Circle-1 63, Race Course Road, Coimbatore-641 0182.The Income Tax Officer Investigation, 63, Race Course Road, Coimbatore-641 018+1 CC to Mr.A.P. Srinivas, Advocate sr 1274W.P.No.35878 of 2019& WMP.No.36789 & 36791 of 2019RR(CO)SP(11/02/2020)
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.