Case LawHigh Court › Yashpal Sharma v. Assistant Commissioner...

Yashpal Sharma v. Assistant Commissioner Of Income Tax Central Circle-1(1)

High Court 02 Feb 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Yashpal Sharma v. Assistant Commissioner Of Income Tax Central Circle-1(1)
Date of order
02 Feb 2022
Assessment year(s)
Outcome
Dismissed

Case summary

In Yashpal Sharma v. Assistant Commissioner Of Income Tax Central Circle-1(1), the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view of the above, the writ petition is dismissed aswithdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.02.2022 CORAM : THE HON'BLE MR.MUNISHWAR NATH BHANDARI, ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU W.P.NO.21274 OF 2021 Yashpal Sharma .. Petitioner Vs 1 Union of India Rep by its Secretary, Ministry of Finance Department of Revenue, 3rd Floor Jeevan Deep Building, Sansad Marg New Delhi - 110 001.2 The Central Board of Direct Taxes Rep by its Chairperson Department of Revenue Ministry of Finance Government of India New Delhi.3 Interim Board for Settlement Rep by its Secretary Replacing the Income Tax Settlement Commission Additional Bench, Chennai Rep by its Secretary Satguru Complex, 640 Anna Salai, Nandanam Chennai - 600 035. 4 Assistant Commissioner of Income Tax Central Circle-1(1), No.46, 3rd Floor Investigation Building, Mahatma Gandhi Road Chennai - 34. .. Respondents Prayer: Petition under Article 226 of the Constitution of Indiaseeking issuance of a writ of mandamus directing the 3rdrespondent to receive the petitioner's application u/s.245C ofIncome Act 1961 and proceed as per the provisions of section245D(1) of the Income Tax Act, 1961. ORDER (Order of the Court was made by the Hon'ble Acting Chief Justice) Learned counsel for the petitioner seeks to withdraw thewrit petition. In view of the above, the writ petition is dismissed aswithdrawn. There will be no order as to costs.Consequently,W.M.P.Nos.22512 and 22513 of 2021 are closed. Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar sasi https://hcservices.ecourts.gov.in/hcservices/ To: 1 The Secretary, Ministry of Finance Union of India Department of Revenue, 3rd Floor Jeevan Deep Building, Sansad Marg New Delhi - 110 001. 2 The Chairperson Central Board of Direct Taxes Department of Revenue Ministry of Finance Government of India New Delhi. 3 The Secretary Interim Board for Settlement Replacing the Income Tax Settlement Commission Additional Bench, Chennai Rep by its Secretary Satguru Complex, 640 Anna Salai, Nandanam Chennai - 600 035. 4 Assistant Commissioner of Income Tax Central Circle-1(1), No.46, 3rd Floor Investigation Building, Mahatma Gandhi Road Chennai - 34. +2ccs to Mr.A.P.Srinivas, Advocate, S.R.No.6610 W.P.No.21274 of 2021 KSM(CO)PM/17/02/2022
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Get help with an income-tax notice → 💬 Ask our CA
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.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan