Disposed

M/S.Oriental Hotels Ltd., v. the Commissioner of Income Tax

Madras HC19 Jul 2017WP/10283/2004

Case brief

AI extract

What is this about?

The High Court dismissed multiple writ petitions filed by Oriental Hotels Ltd. seeking quashing of interest computation orders under Section 220(2A) of the Income Tax Act, 1961. The court found that tax case appeals were pending before the Division Bench, directing parties to abide by future orders there, before disposing of the writs without costs.

What did the court decide?

Writ petitions disposed of; parties directed to abide by pending appeals before the Division Bench; no costs.

M/S.Oriental Hotels Ltd., Vs the Commissioner of Income Tax — Income Tax | Madras HC (2017)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 19.07.2017

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CORAM

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

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W.P.Nos.10283 to 10286 of 2004 and W.P.M.P.Nos.11995, 11997, 11999 & 12001 of 2004

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M/s.Oriental Hotels Ltd., 37, M.G.Road, Chennai – 600 034. ... Petitioner in all W.Ps'

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Vs.

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The Commissioner of Income Tax, Chennai III, 121 M.G.Road, Chennai – 600 034. ... Respondent in all W.Ps'

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Common Prayer: Petitions filed under Article 226 of the Constitution of India to issue a WRIT OF CERTIORARI, to call for the records of the petitioner on the file of the respondent in C.No.3057/32/III/2003-04 and quash the impugned order dated 09.01.2004 passed by the respondent relating to the assessment years 1995-96, 1997-98, 1999-2000 and 1996-97 respectively.

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For Petitioner : Mr.R.Venkata Narayanan for (In all W.Ps') M/s.Subbaraya Aiyar Padmanabhan

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For Respondent : Mrs.Hema Muralikrishnan, (In all W.Ps') Senior Panel Counsel.

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COMMON ORDER

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The orders impugned in these writ petitions are in order under Section 220(2A) of the Income Tax Act, 1961 computing the interest payable based on the order passed by the Commissioner of Income Tax Appeals for the Assessment years 1995-96, 1996-97, 1997-98 and 1999-2000. As against the said orders, both the assessee as well as the Revenue preferred appeals to the Tribunal and the appeals were disposed of. As against which, the assessee has filed Tax Case Appeals, which are pending before the Division Bench.

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https://hcservices.ecourts.gov.in/hcservices/

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In the light of the pendency of the appeals before the Division Bench, both the assessee and the Revenue shall abide by the orders to be passed by the Hon'ble Division Bench in the pending appeals.

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With the above observation, these Writ Petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

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Sd/-
Asst.Registrar (CO)
/true copy/
Sub Asst. Registrar
vsm
To
The Commissioner of Income Tax,
Chennai III,
121 M.G.Road,
Chennai – 600 034.
+1cc to M/s.Hema Murali Krishnan,Advocate sr.51226
W.P.Nos.10283 to 10286 of 2004
rs1(co)
ss(8/8/2017)

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https://hcservices.ecourts.gov.in/hcservices/

M/S.Oriental Hotels Ltd., v. the Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/S.Oriental Hotels Ltd., v. the Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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Coram

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