M/S.S.K.M. Egg Products v. Assistant Commissioner of
Case brief
What is this about?
The High Court of Madras held that the writ petition seeking to quash a recovery order based on an assessment became infructuous because the appeal challenging the assessment had been allowed by the CIT(A), cancelling the order. Consequently, the Court closed the petition and directed no costs.
What did the court decide?
Petition closed; no effective orders possible; no costs awarded.
What the court decided
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 10.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.1294 of 2012
and
M.P.No.2 of 2012
M/s.S.K.M.Egg Products Export (India) Ltd., Rep. by its Managing Director, Mr.SKM Shree Shivkumar, Administrative Office, No.185, Chennimalai Road, Erode - 638001. ...Petitioner Vs 1. Assistant Commissioner of Income Tax, Circle I, Gandhiji Road, Erode - 638001. 2. Income Tax Appellate Tribunal, Chennai Bench A-3, 2nd Floor, Rajaji Bhavan, Besant Nagar, Chennai - 600090. 3. Branch Manager, State Bank of India, Commercial Branch, CD Building, 78/79, Park Road, Erode - 638003. 4. Branch Manager, Corporation Bank, 279, Gandhi Road, Erode - 638001. 5. Branch Manager, Syndicate Bank, 1168, Mettur Road, Erode - 638011. 6. Branch Manager, Canara Bank, Main Branch, https://hcservices.ecourts.gov.in/hcservices/ Nethaji Road, Erode - 638001.
- Branch Manager, Axis Bank, Near Sudha Nursing Home, Perundurai Road Erode - 638011.
Issues for consideration
1 issue framed by the court
Whether the writ petition is maintainable when the underlying appeal before the Commissioner of Income Tax (Appeals) has been allowed, rendering the recovery order infructuous.
Parties & counsel
- petitioner
M/s.S.K.M.Egg Products Export (India) Ltd.
- respondent
Assistant Commissioner of Income Tax, Circle I, Gandhiji Road, Erode
- respondent
Income Tax Appellate Tribunal, Chennai Bench A-3
- respondent
Branch Manager, State Bank of India, Commercial Branch, CD Building, 78/79, Park Road, Erode
- respondent
Branch Manager, Corporation Bank, 279, Gandhi Road, Erode
Case details
As recorded by the court registry
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