Dismissed

Tvl.Health Foods, v. the Assistant Commissioner(Ct)

Madras HC1 Nov 2019WP/25544/2012

Case brief

AI extract

What is this about?

The High Court dismissed writ petitions challenging notices under Section 143(1) of the Income-tax Act, 1961, for assessment year 2011-12 and months of April-June 2012. The court held the petitions were premature as the petitioner had filed replies. Directions issued to the Assessing Officer to complete proceedings within four weeks.

What did the court decide?

Petitions dismissed; no case out for interference; AO directed to complete proceedings within four weeks.

Tvl.Health Foods, Vs the Assistant Commissioner(Ct) — Income Tax | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 01.11.2019

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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Writ Petition Nos.25544 to 25547 of 2012 & M.P. Nos.1, 1, 1 & 1 of 2012

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Tvl.Health Foods, Represented by its Proprietor, Mr.D.Suresh,

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No.22/2, Inspector Subbarayalu Street, Old Washermenpet, Chennai – 600 021.

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...Petitioner in all WPs.

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The Assistant Commissioner (CT) (FAC), Washermenpet -II Assessment Circle, No.20, Kummalamman Koil Street, Chennai – 600 081.

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... Respondent in all WPs.

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Prayer: PETITIONs filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, calling for the records comprised in Impugned Notice in TIN: 3361128066/2012-13, 2011-12 dated 26.07.2012 for the months of April, May and June 2012 and for the assessment year 2011-2012 on the file of the respondent, quash the same and consequently direct the respondent to proceed in accordance with law.

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For Petitioner : Ms.P.Jayalakshmi in all Wps

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For Respondent : Mr.V.Haribabu,

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in all WPs.

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

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C O M M O N O R D E R

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The challenge in these Writ Petitions is to notices for the months of April, May and June of 2012 as well as a notice for the entirety of the assessment period 2011-12.

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Learned counsel for the petitioner states that as far as assessment period 2011-12 is concerned, an order of assessment has been passed on 28.08.2012 and hence nothing survives in W.P.No.25547 of 2012. As far as the Writ Petitions challenging notices for April, May and June, 2012 is concerned, the same are pre-mature and no case is made out as pointing to any lacuna in law warranting interference at this stage. The petitioner has, in fact, also filed replies to the aforesaid notices.

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Thus, while dismissing these Writ Petitions, I direct the Assessing Authority to complete proceedings in question within a period of four (4) weeks from date of receipt of a copy of this order, if an order of assessment has not already been passed for period 2012-13. No costs.

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Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
sl
To

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The Assistant Commissioner (CT) (FAC), Washermenpet -II Assessment Circle, No.20, Kummalamman Koil Street, Chennai – 600 081.

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+1cc to the Special Government Pleader Sr.91286

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Writ Petition Nos.25544 to 25547 of 2012 & M.P. Nos.1, 1, 1 & 1 of 2012 jp[co] srg 05/12/2019

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

Tvl.Health Foods, v. the Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

Tvl.Health Foods, v. the Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

What the court decided

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