Dismissed

M/s.Varenya Constructions Ltd. v. The Assistant Commissioner

Madras HC17 Mar 2021WP/2045/2017

Case brief

AI extract

What is this about?

The High Court held that since the petitioner filed a statutory appeal and could opt for the Vivad Se Vishwas Scheme, the writ petition quashing the assessment order was not maintainable and was best dismissed as withdrawn with an interim order on the assessment.

What did the court decide?

Writ petition dismissed as withdrawn; interim order protecting the petitioner until appeal is disposed of in 60 days issued.

M/s.Varenya Constructions Ltd. Vs The Assistant Commissioner — Income Tax | Madras HC (2021)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.03.2021 CORAM: THE HONOURABLE MR. JUSTICE C.SARAVANAN W.P.No.2045 of 2017 and W.M.P.No.2032 of 2017

¶2

M/s.Varenya Constructions Limited, A Public Limited Company, Represented by its Director, Mr.Kamal Lunawath, New No.3, Ganapathy Colony, 3^rd Street, Teynampet, Chennai – 600 018. ... Petitioner

¶3

Vs.

¶4

The Assistant Commissioner of Income Tax, Corporate Circle – 3(2), Aayakar Bhavan Wanaparthy Block, Room No.414, IV-Floor, Nungambakkam High Road, Chennai – 600 034. ... Respondent

¶5

PRAYER:- Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the respondent in PAN No.AACCV3400A dated 31.10.2016 served on 28.11.2016 merged with order dated 20.12.2016 for the Assessment Year 2013-14 and quash the same.

¶6

For Petitioner : Mr.R.Sivaraman For Respondent : M/s.Hema Muralikrishnan Senior Standing Counsel ORDER

¶7

The petitioner has challenged the impugned order in this writ petition. It appears that the petitioner has also filed a statutory appeal before the Commissioner of Income Tax (Appeal).

¶8

2.The learned counsel for the petitioner further submits that the petitioner may also opt for settling the case under the Vivad Se Vishwas Scheme which is to expire on 31.03.2021. Since the petitioner may opt, for settling the dispute and has also assailed the impugned order before the Commissioner of Income Tax Appeal, this writ petition is liable to be dismissed.

¶9

3.Since the petitioner has been enjoying a protection in terms of interim order dated 30.01.2017, such protection shall

¶10

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

¶11

continue till the disposal of the Appeal by Commissioner of Income Tax (Appeal). The Commissioner of Income Tax (Appeal) shall dispose the appeal within a period of 60 days from the date of receipt of this order.

¶12

4.This writ petition is dismissed as withdrawn with the above observations. No costs. Consequently, connected Miscellaneous Petition is closed.

¶13

Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
1.The Commissioner of Income Tax(Appeal)
Chennai.
2.The Assistant Commissioner of Income Tax,
Corporate Circle – 3(2),
Aayakar Bhavan Wanaparthy Block,
Room No.414, IV-Floor,
Nungambakkam High Road,
Chennai – 600 034.
W.P.No.2045 of 2017
and
W.M.P.No.2032 of 2017
PCH(CO)
NS(17/05/2021)

¶14

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

M/s.Varenya Constructions Ltd. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

M/s.Varenya Constructions Ltd. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Raja Binding Works Vs Deputy Commercial Tax Officer

M/s.Kaamdaa Impex Vs The Commissioner of Customs

Menon Technical Service P.Ltd Vs S.Eswar Reddy

A.P.Suryaprakasam, Vs The Income Tax Officer

S.Ganga Vs Tax Recovery Officer-Xxvi

Mr. C.Nedumudikkilli, Vs the Commissioner of Income Tax