M/S.P.Srinivasan v. the Deputy Commissioner of
Case brief
What is this about?
The High Court at Madras closed the writ petition filed under Article 226 of the Constitution as the underlying proceedings before the Tribunal and CIT(A) required, effectively depriving the court of a jurisdictional basis to intervene at that stage.
What did the court decide?
The writ petition was closed with liberty to file remedies on merits if necessary.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.07.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.29561 of 2003
&
W.P.M.P.No.36075 of 2003
- P.Srinivasan ... Petitioner Vs.
- The Deputy Commissioner of Income Tax, Central Circle-II (2), 121, Nungambakkam High Road, Chennai – 600 034.
- The Commissioner of Income Tax (Appeals), Central-II, Chennai – 600 034.
- The Income Tax Appeallate Tribunal “B” Bench, Rajaji Bhavan, Besant Nagar, Chennai – 600 090. ... Respondents
Prayer: Petition filed under Article 226 of the Constitution of India to issue a writ of certiorarified mandamus to call for the records of the petitioner in GIR No.7035 on the file of the first respondent and quash the impugned notice dated 22.09.2003 and consequently direct the second and third respondents to dispose of the stay petition for the assessment year 1995-96 and 1999-2000.
Parties & counsel
- petitioner
P. Srinivasan
- respondent
The Deputy Commissioner of Income Tax, Central Circle-II (2), Chennai
- respondent
The Commissioner of Income Tax (Appeals), Central-II, Chennai
- respondent
The Income Tax Appellate Tribunal 'B' Bench, Chennai
Coram
Case details
As recorded by the court registry
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