Disposed

Kirti Stationers P. Ltd. v. R. Andiappan. Asst. Commissioner of Income-Tax Central CIRCLE-33

Bombay HC2 Dec 2021WP/179/2005

Case brief

AI extract

What is this about?

Petitioner sought a writ under Article 226 to quash reassessment proceedings and an approval of Section 151. The Court accepted the counsel's statement and disposed of the petition, directing that it be treated as absolute in terms of the prayer clause.

What did the court decide?

Petition treated as absolute in terms of the prayer clause seeking quashing of reassessment proceedings.

Kirti Stationers P. Ltd. Vs R. Andiappan. Asst. Commissioner of… — Income Tax | Bombay HC (2021)

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Digitally signed by PURTI PURTI PRASAD PRASAD PARAB PARAB Date: 2021.12.06 18:19:58 +0530

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208.1-WP-179 -2005 .doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 179 OF 2005

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Kirti Stationers Private Limited

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….Petitioner

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 V/s.

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R. Andiappan Asst. Commissioner of Income
Tax, Central Circle 33 and Ors.

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…Respondents

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----

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Mr. P.J. Pardiwalla, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr. Atul K.
Jasani for Petitioner.

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None for Respondents.

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 ----

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 CORAM : K.R. SHRIRAM &

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AMIT B. BORKAR, JJ.
 DATED : 2nd DECEMBER, 2021

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P.C. :

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1.Mr. Pardiwalla states that facts and all material particulars in

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this petition are identical to the facts in Writ Petition No. 178 of 2005

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except the amounts and names of the unit and petitioner varies.

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2.We accept the statement of learned senior counsel and make

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these petitions also absolute in terms of prayer clause (a) therein which
reads as under :-

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(a)that this Hon’ble Court may be pleased to issue a Writ of
Certiorari or a Writ in the nature of Certiorari or any other
appropriate Writ, Order or Direction under Article 226 of the
Constitution of India, calling for the records of the Petitioner’s
case in so far as they relate to the impugned notice dated 30th
March 2004 being Exhibit “F” hereto, the impugned alleged
approval of Respondent No.2 under Section 151 of the Act, the
impugned order dated 27th December, 2004 being Exhibit “L”
hereto and the impugned reassessment proceedings of the
Petitioner for the Assessment Year 1997-98 and after going

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Purti Parab

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208.1-WP-179 -2005 .doc

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through the same and examining the question of the legality
thereof, to quash and cancel the same.

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3. Petitions disposed.

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(AMIT B. BORKAR, J.)

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(K.R. SHRIRAM, J.)

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Purti Parab

Kirti Stationers P. Ltd. v. R. Andiappan. Asst. Commissioner of Income-Tax Central CIRCLE-33

Case brief

What is this about?

What did the court decide?

Kirti Stationers P. Ltd. v. R. Andiappan. Asst. Commissioner of Income-Tax Central CIRCLE-33

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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