Disposed
Shri Gopalakrishnan v. The Assistant Commissioner
Madras HCWP/18577/2020
Case brief
from the order text
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COURT OF JUDICATURE AT MADRAS DATED:…
What the court decided
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
Writ Petition No.18577 of 2020
and
WMP. Nos.23039 & 23040 of 2020
Gopalakrishnan ... Petitioner Vs 1.The Assistant Commissioner of Income Tax, Central Circle, Salem. 2.The Commissioner of Income Tax (Appeals) 18 Chennai. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the First Respondent in DIN & Notice No.ITBA/RCV/S/226(3)_2/2020-21/1028499489(1) dated 05.11.2020 issued u/s 226(3) of the Income Tax Act 1961 to M/s.Bharathi Cements Corporation Pvt. Ltd. Relating to the recovery of the demand of the Petitioner and quash the same.
For Petitioner : Ms. N.V.Lakshmi For Respondents: Mr.A.P.Srinivas
Senior Standing Counsel
O R D E R
Heard Ms.N.V.Lakshmi, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
ska/vs
To
1.The Assistant Commissioner of Income Tax,
Central Circle,
Salem.
2.The Commissioner of Income Tax (Appeals) 18
Chennai.
+1cc to Mr.N.V.Balaji, Advocate, sr no.2230
+1cc to Mr.A.P.Srinivas, Advocate, sr no.2116
Writ Petition No.18577 of 2020 and WMP. Nos.23039 & 23040 of 2020 AK(CO) RMP(03/02/2021)
2 issues framed by the court
Whether to refer the Commissioner of Income Tax (Appeals) to dispose of the stay application within one week.
Whether to close the filed writ petitions in the interim.
2 provisions across 2 enactments
Gopalakrishnan
The Assistant Commissioner of Income Tax, Central Circle, Salem
The Commissioner of Income Tax (Appeals) 18 Chennai
ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court