Writ petitions seeking quashing of income tax assessment orders were dismissed as not maintainable for factual disputes requiring adjudication by the Income Tax Appellate Tribunal under the Income Tax Act, 1961.
Writ petitions dismissed; petitioners allowed to approach Income Tax Appellate Tribunal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
In the High Court of Judicature at Madras
Dated : 05.12.2017
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
Writ Petition Nos.31385 & 31510 of 2017 & WMP.Nos.34526 & 34615 of 2017
Mr.Praveen Kumar ...Petitioner in WP.
No.31385/2017
Mrs.S.Anitha ...Petitioner in WP.
No.31510/2017
Vs
1.The Commissioner of Income Tax
(Appeals)-13, Aayakar Bhavan,
121, Mahatma Gandhi Road,
Nungambakkam, Chennai-34.
2.The Assistant Commissioner of
Income Tax, Non Corporate Circle-12,
Chennai-6. ...Respondents in
both WPs
PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the records in proceedings PAN : ATPPS0023F/asst.year 2009-10 on the file of the second respondent and quash the same.
For Petitioners : Mr.P.Madhavan For Respondents : Mr.J.Narayanasamy, SSC
COMMON ORDER
Mr.J.Narayanasamy, learned Senior Standing Counsel accepts notice for the respondents. Heard both.
there was a serious difference of opinion between the petitioners' father and their mother one Mrs.P.S.Dhanalakshmi and the dispute ultimately ended in a decree of divorce by mutual consent in F.C.O.P.No.1629 of 2008 on the file of the First Additional Family Court, Chennai dated 30.5.2008, by which, the petitioners' mother accepted a permanent alimony and agreed that she will not make any claim including maintenance against the petitioners' father.
opportunity to the petitioners and when this issue was pointed out to the first respondent namely the Commissioner of Income Tax (Appeals), the same has not been appreciated by the first respondent and the orders passed by the first respondent dated 28.9.2016 are verbatim repetition of the order of assessment.
Sd/Assistant Registrar
//True copy//
rs
To
1.The Commissioner of Income Tax (Appeals)-13, Aayakar Bhavan, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-34.
Chennai-6.
WP.Nos.31385 & 31510 of 2017& WMP.Nos.34526 & 34615 of 2017
GN(12/12/2017)
1 issue framed by the court
Whether a common assessment order involving factual disputes regarding heirship is maintainable as a writ petition.
1 provisions across 1 enactments
Mr.Praveen Kumar
Mrs.S.Anitha
Commissioner of Income Tax (Appeals)-13
Assistant Commissioner of Income Tax, Non Corporate Circle-12
T.S.SIVAGNANAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
