M/S.Pelican Estates and v. the Income Tax Appellate
Case brief
What is this about?
The High Court dismissed a Writ Petition under Article 226 seeking quashing of an Income Tax Appellate Tribunal order. The Court held that the appropriate remedy is a reference to the Division Bench under Section 260-A of the Income Tax Act. The Writ Petition was closed with liberty to file the reference.
What did the court decide?
Writ Petition closed; liberty granted to file a reference under Section 260-A within thirty days; Registry directed to furnish original order.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.07.2019
CORAM
THE HONOURABLE Mr.JUSTICE M.S. RAMESH
M/s.Pelican Estates & Developers, represented by its Partner, Mr.K.V.Prakash, No.1, Rajamannar, T.Nagar, Chennai-600 017. ... Petitioner
Vs
- The Income Tax Appellate Tribunal, Chennai Bench, by its Assistant Registrar, 'Rajaji Bhavan', A-II Floor, Besant Nagar, Chennai-600 090.
- The Assistant Commissioner of Income Tax, Circle IV, 121, M.G.Road, Chennai-600 034. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent in ITA. No.1145/Mds/2010 relating to the assessment year 2006-07 and quash the order dated 08.04.2011 and consequently direct the 1st respondent herein to re-hear the appeal after giving an opportunity of being heard.
For Petitioner : Mr.R.Sivaraman
Issues for consideration
2 issues framed by the court
Whether a Writ of Certiorari is maintainable when the order falls under Section 260-A of the Income Tax Act and the appropriate remedy is a reference to the High Court Division.
Whether the petitioner can be permitted to file a reference to the Division Bench despite the exclusion of writ jurisdiction over Section 260-A orders.
Parties & counsel
- petitioner
M/s.Pelican Estates & Developers
- respondent
The Income Tax Appellate Tribunal, Chennai Bench
- respondent
The Assistant Commissioner of Income Tax, Circle IV
Coram
Case details
As recorded by the court registry
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