This court disposed of a writ petition filed by a taxpayer to quash a tax notice and proceeding citing settlement under the Vivad Se Vishwas Scheme. No substantive legal reasoning was provided.
Writ petition disposed without substantive relief; consequential miscellaneous petition closed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.02.2021 CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.230 of 2018 and M.P.No.304 of 2018 Sudha Ravi ... Petitioner Vs. The Income Tax Officer, Corporate Ward 6(1), 121, MG Road, Chennai – 600 034. ... Respondent
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 on the file of the Respondent in PAN.AABPR2431F and quash the impugned notice dated 31.03.2016 issued under Section 148 of the Act and the consequential proceedings dated 28.08.2017 along with consequential re-assessment order passed by the Respondent under Section 143(3) r.w.s 147 of the Act dated 22.12.2017.
For Petitioner : Mr.R.Sivaraman For Respondent : Mr.A.P.Srinivas, Standing Counsel O R D E R
The learned counsel for the petitioner submits that this case has been settled under the Vivad Se Vishwas Scheme and the direct tax Vivad Se Vishwas Act (Act 3 of 2020).
2.The learned counsel for the petitioner further submits that the petitioner has received the relevant forms. Recording the same, this Writ Petition stands disposed of with the above observation. No costs. Consequently, connected Miscellaneous Petition is closed.
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
Notes:-In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate / litigant concerned.
To
The Income Tax Officer,
Corporate Ward 6(1),
121, MG Road,
Chennai – 600 034.
+1cc to Mr.A.P.Srinivas, Advocate, SR No.7535.
W.P.No.230 of 2018
and
M.P.No.304 of 2018
SV(CO)
CSR 23.03.2021
1 provisions across 1 enactments
Sudha Ravi
The Income Tax Officer, Corporate Ward 6(1), 121, MG Road, Chennai
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
