Wp v. The Income-Tax Officer, Non-Corporate Ward β 9(5), Room
High Court
25 Feb 2020 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
Wp v. The Income-Tax Officer, Non-Corporate Ward β 9(5), Room
Date of order
25 Feb 2020
Assessment year(s)
β
Outcome
Dismissed
Case summary
In Wp v. The Income-Tax Officer, Non-Corporate Ward β 9(5), Room, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
The order β as passed by the High Court
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.02.2020CORAM
THE HONOURABLE Dr. JUSTICE ANITA SUMANTHW.P.Nos.4472 & 4478 of 2020and WMP.Nos.5296, 5298, 5310 & 5311 of 2020
WP.No.4472 of 2020Bharati V Shah.. PetitionerVs.
The Income-tax Officer,Non-corporate Ward β 9(5),Room No.214, Wanaparthy Block,2[nd] Floor, Aayaakar Bhawan,121, Nungambakkam High Road,Chennai 600 034... Respondent
Prayer:- Writ Petition filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorarified Mandamus, calling for the records of theRespondent relating to the Assessment Order dated 31.12.2019passed by the Respondent in PAN: and quash the sameand consequently direct the Respondent to re-assess the IncomeTax Returns filed by the Petitioner afresh as per law.
WP.No.4478 of 2020Hitesh Vasant Shah.. Petitioner
The Income-tax Officer,Non-corporate Ward β 11(4),Room No.206, 2[nd] Floor, Tower II,BSNL Building, No.16, Greames Road,Chennai 600 006... Respondent
Prayer:- Writ Petition filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorarified Mandamus, calling for the records of theRespondent relating to the Assessment Order dated 31.12.2019passed by the Respondent in PAN: (DIN: 20121185390)
https://hcservices.ecourts.gov.in/hcservices/
and quash the same and consequently direct the Respondent to re-assess the Income Tax Returns filed by the Petitioner afresh asper law.
(In both WPs)For Petitioner : Dr.R.MaheshwariCOMMON ORDER
Learned counsel for the petitioners seeks the permission ofthis Court to withdraw both Writ Petitions and has also made anendorsement in this regard. Accordingly, both Writ Petitions aredismissed as withdrawn with liberty granted to the petitionersto file statutory appeals before the Commissioner of Income Tax(Appeals). Such appeals, if filed within a period of two weeksfrom today, shall be taken on file by the office of theCommissioner of Income Tax (Appeals) and be adjudicated onmerits and without reference to limitation. No costs.Consequently, connected miscellaneous petitions are closed.
Sd/-Assistant Registrar
/True Copy/Sub Assistant Registrar
To
1.The Income-tax Officer, Non-corporate Ward β 9(5), Room No.214, Wanaparthy Block, 2[nd] Floor, Aayaakar Bhawan, 121, Nungambakkam High Road, Chennai 600 034.
2.The Income-tax Officer, Non-corporate Ward β 11(4), Room No.206, 2[nd] Floor, Tower II, BSNL Building, No.16, Greames Road, Chennai 600 006.
+2cc to Mr.R.Maheswaran, Advocate Sr.Nos.16893 & 16894+1cc to M/s.Hema Muralikrishnan, Advocate SR.No.16177
AKM/16.03.20/2P-6C/
W.P.Nos.4472 & 4478 of 2020and WMP.Nos.5296, 5298, 5310 & 5311 of 2020
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