This common order by the Madras High Court dismissed writ petitions filed under Article 226 seeking to quash assessment orders. The court relied on a prior identical order passed in Tulsyan Nec Limited and closed the connected petitions without costs.
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 :09.01.2018
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.Nos.710 to 712 of 2012
Ratna Cafe, represented by its Partner N.Rajendra Gupta, 255 Triplicane High Road, Chennai-600 005. ... Petitioner in all W.Ps
Vs. 1.The Assistant Commissioner (CT) Ice House Assessment Circle, 46, Greenways Road, Chennai-600 028. 2.The Assistant Commissioner (CT) Sriperumbathur Assessment Circle, @ Varadharajapuram. ... Respondents in all W.Ps.
COMMON PRAYER:Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records on the files of the first respondent in TIN.33350740300/2011-2012(April 2011, May 2011, June 2011) dated 05.12.2011 and quash the same.
For Petitioner in all W.Ps : Mr.Narayanan
For Respondents in all W.Ps : Mr.G.Dhanamadhri, GA
C O M M O N O R D E R
In identical circumstances, an order has been passed by this Court in in the case of TULSYAN NEC LIMITED vs. ASSESSMENT CIRCLE, CHENNAI, dated 09.01.2015.
2.Learned counsel on either side agreed that the above order is fully applicable to the case on hand.
3.Following the above order passed by this Court, this writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.
Sd/Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
sk
To
1.The Assistant Commissioner (CT)
Ice House Assessment Circle,
46, Greenways Road,
Chennai-600 028.
2.The Assistant Commissioner (CT)
Sriperumbathur Assessment Circle,
@ Varadharajapuram.
+1cc to Mr.N.Inbarajan, Advocate, S.R.No.1760
+1cc to the Government Pleader, S.R.No.2174
W.P.Nos.710 to 712 of 2012
RRK(08/03/2018)
1 provisions across 1 enactments
Ratna Cafe
Assistant Commissioner (CT) Ice House Assessment Circle
Assistant Commissioner (CT) Sriperumbathur Assessment Circle
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
