M/s.Tebma Shipyards Ltd., v. Assistant Commissioner of
Case brief
What is this about?
The High Court closed a writ petition filed by M/s. Tebma Shipyards Ltd. challenging income-tax proceedings. The court held that the petitioner's interest is now represented by an Insolvency Resolution Professional, who has not authorized the present counsel or filed any representation.
What did the court decide?
Writ petition closed; liberty to restore upon exit from insolvency or instance of Resolution Professional. Connected miscellaneous petitions also closed.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.02.2020
CORAM
THE HON'BLE MR. JUSTICE C. SARAVANAN
M/s. Tebma Shipyards Ltd.,
Represented by its Company Secretary Mr. P. R. Kannan, 40, Bazulla Road, II Floor, M.T Rajen's Properties,
T.Nagar, Chennai 600 017. ... Petitioner
-vs-
The Assistant Commissioner of Income Tax, Corporate Circle 3(1),
Room No.411, Wanaparthy Block, 121, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, quash the impugned proceedings in PAN:AACT1281B/COR. CIR.3(1)/ 2015-16 dated 15.03.2016 along with notice issued by the respondent under Section 148 of the Act dated 23.12.2014.
Issues for consideration
1 issue framed by the court
Whether a writ petition filed by a company in insolvency proceedings can be pursued by its counsel without authorization from the Insolvency Resolution Professional.
Parties & counsel
- petitioner
M/s. Tebma Shipyards Ltd.
- respondent
The Assistant Commissioner of Income Tax, Corporate Circle 3(1)
Coram
C. Saravanan
Case details
As recorded by the court registry
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