Disposed

Park Dugar Township v. Income Tax Officer

Madras HC2 Aug 2018WP/5465/2018

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition seeking mandamus for rectification of an income tax assessment order. The court allowed the petitioner liberty to pursue the matter before the Commissioner of Income Tax under Section 264, where a revision petition was pending, since the rectification request within the writ proceedings was already dismissed.

What did the court decide?

Liberty granted to the petitioner to pursue the matter pending before the Commissioner of Income Tax under Section 264.

Park Dugar Township Vs Income Tax Officer — Income Tax | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 02.08.2018

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CORAM

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

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Park Dugar Township Owners'Welfare Association (Regd) [PAN No.AAAAP2553L], Rep. By its Secretary, Park Dugar, Mount Poonamallee road, Ramavaram Chennai:600 089 .. Petitioner

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-vs-

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Income Tax Officer, Non Corporate Ward 8(3), Office of the Commissioner of Income Tax, Room No. 503, V floor, Annexe Building, 121, Mahatma Gandhi Salai, Chennai: 600 034

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... Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the respondent herein to rectify the error apparent of the face of record as prayed for in the petitioners application dated 13.02.2017.

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Heard Ms. Aparna Nandakumar, learned counsel for the petitioner and Mrs. Hema Muralikrishnan, learned Standing Counsel for the respondent.

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

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The petitioner seeks for a direction upon the respondent to rectify the assessment order on the ground that there is an error apparent on the face of the order. During the pendency of the writ petition, the petition for rectification has been dismissed by the respondent by order dated 19.04.2018. As against the said order, the petitioner has filed a revision petition before the Commissioner of Income Tax under Section 264 of the Income Tax Act, 1961 on 23.05.2018.

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3.In the light of the above, the writ petition is disposed of with liberty to the petitioner to pursue the matter before the Commissioner of Income Tax before whom the revision petition filed under Section 264 of the Act is pending. No costs.

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Sd/Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar gpa To The Income Tax Officer, Non Corporate Ward 8(3), Office of the Commissioner of Income Tax, Room No. 503, V floor, Annexe Building, 121, Mahatma Gandhi Salai, Chennai: 600 034 +1cc M/s. Aparna Nandakumar, Advocate sr.no.52739 +1cc to Mrs. Hema Muralikrishnan, Advocate sr.no.52790 Writ Petition No.5465 of 2018 nr 29/08/2018

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

Park Dugar Township v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

Park Dugar Township v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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