M/S.Kesaria Marketing Private v. Income Tax Settlement
Case brief
What is this about?
Single Judge of Madras High Court closed the writ petition challenging a notice under Section 143(2) of the Income Tax Act. Due to a previous remand order in related settlement proceedings, the Court held it inappropriate to interfere at this stage and directed the petition to await final orders from the Settlement Commission.
What did the court decide?
Writ petition stands closed; no costs.
What the court decided
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 09.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.23638 of 2009
and
M.P.No.1 of 2009
M/s.Kesaria Marketing Private Ltd., 31, Kent Apartments, 26, Ritherdon Road, Vepery, Chennai - 600007. Rep. by its Director Sri. Umed C.Mehta ...Petitioner Vs 1. Income Tax Settlement Commission, Additional Bench, Sathguru Complex, 640, Anna Salai, Chennai - 600035. 2. Commissioner of Income Tax-VII, 121, M.G.Road, Nungambakkam, Chennai - 600034. 3. Assistant Commissioner of Income Tax, Company Circle, II (4), Room no.514, 5th Floor, New Block No.121, N.H.Road, Chennai - 600034. ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Mandamus, forbearing the third respondent from proceeding with the notice issued under section 143 (2) in the income tax assessment for AY 2008-09, under notice dated 14.09.2009 bearing PAN No.AAACK1447N.
For Petitioner : Mr.V.S.Jayakumar
Issues for consideration
3 issues framed by the court
Whether the writ petition challenging the notice under Section 143(2) should be decided given the remand in the related settlement application.
Whether the petitioner's grounds can be addressed while awaiting the fresh orders from the Settlement Commission.
Whether the writ petition should be allowed to be closed to avoid double taxation risks pending the main settlement proceedings.
Parties & counsel
- petitioner
M/s. Kesaria Marketing Private Ltd.
- respondent
Income Tax Settlement Commission, Additional Bench, Sathguru Complex, Chennai
- respondent
Commissioner of Income Tax-VII, Chennai
- respondent
Assistant Commissioner of Income Tax, Company Circle, II (4), Chennai
Coram
Case details
As recorded by the court registry
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