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Wp/6085/2022 Of Cognizant Technology Solutions India Private Limited v. The Assistant Commissioner Of Income Tax

High Court 29 Jun 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Wp/6085/2022 Of Cognizant Technology Solutions India Private Limited v. The Assistant Commissioner Of Income Tax
Date of order
29 Jun 2022
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Wp/6085/2022 Of Cognizant Technology Solutions India Private Limited v. The Assistant Commissioner Of Income Tax, 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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.06.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.6085 of 2022 &WMP.No.6170 of 2022 Cognizant Technology Solutions India Pvt. Ltd.,6, 7, 8[th] Floor, Menon Eternity Building, No.165, Old No.110, St. Mary's Road,Alwarpet, Chennai-18... Petitioner 1. The Assistant Commissioner of Income-Tax, Central Circle 1(1), 3[rd] Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Nungambakkam, Chennai-600034 No.46, (Old No.108), Mahatma Gandhi Road, Nungambakkam, Chennai-600034 2. The Assistant Commissioner of Income Tax, 1st Floor, Prestige Alpha No.48/1, 48/2 Beratenaagrahara Begur, Hour Rd, Uttarahalli Hobli, Bengaluru, Karnataka 560100 Beratenaagrahara Begur, Hour Rd, Uttarahalli Hobli, Bengaluru, Karnataka 560100 ... Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Mandamus, directingthe 1st respondent to dispose of the application forrectification dated 13.01.2022 and forbear from proceeding withIntimation dated 24.12.2021 bearing DIN CPC/2021/A6/190914698. For Respondents: Mr.ANR Jayaprathap,Junior Standing Counsel According to the learned counsel for the petitioner, inlight of order dated 30.05.2022 passed by R1 nothing survives inthis writ petition and the petitioner does not wish to pursuethe matter any further. She has made an endorsement in thisregard. 2. In light of the endorsement made, this writ petition isdismissed as withdrawn. Connected miscellaneous petition isclosed. No costs. Sd/-Assistant Registrar (CCC) //True Copy//Sub Assistant Registrar skaTo1. The Assistant Commissioner of Income-Tax, Central Circle 1(1), 3[rd] Floor, Investigation Building, No.46, (Old No.108), Mahatma Gandhi Road, Nungambakkam, Chennai-6000342. The Assistant Commissioner of Income Tax, 1st Floor, Prestige Alpha No.48/1, 48/2 Beratenaagrahara Begur, Hour Rd, Uttarahalli Hobli, Bengaluru, Karnataka 560100 +1cc to Mr.Srinath Sridevan, Advocate SR. No. 41861+1cc to Mr.A.P.Srinivas, Advocate SR. No. 41748 W.P.No.6085 of 2022 &WMP.No.6170 of 2022 SV (CO)PR (19/07/2022)
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