Disposed

Shri Mahalingam Karthikeyan v. The Income Tax Officer

Madras HC10 Dec 2021WP/2332/2019

Case brief

AI extract

What is this about?

Writ Petition filed under Article 226 seeking quashing of an order under Section 281B of the Income Tax Act, 1961. The Court closed the petition holding that the impugned order had expired due to the statutory two-year limitation period mentioned in Section 281B, rendering it without any effect.

What did the court decide?

Petition closed. No costs. Connected miscellaneous petition closed as the impugned order under Section 281B had expired by operation of law.

Shri Mahalingam Karthikeyan Vs The Income Tax Officer — Writ and Judicial Review | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 10.12.2021

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.2332 of 2019 and W.M.P.Nos.2575 of 2019

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(Through Video Conferencing)

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Shri.Mahalingam Karthikeyan, Proprietor M/s. Sun Yarn, Son of Mr.Mahalingam, No.175/50, Kongu Main Road, Near Aachi Electronics, Thirupur - 641 607. ... Petitioner Vs 1. The Income Tax Officer, Ward-1(3), 121, Adams Building, First Floor, 60 Feet Road, Tirupur - 641 602. 2. The Joint Commissioner of Income Tax, Range-1, 121, Adams Building, 1st Floor, 60 Feet Road, Tirupur - 641 602. 3. The Principal Commissioner of Income Tax - 3, 63, Race Course Road, Coimbatore - 641 018. 4. The Joint Sub-Registrar I, 1/3. Vignesh Complex, Near Sivan Theatre, Postal Colony, 60, Feet Road, Tiruppur - 641 602. 5. The Joint Sub-Registrar II, 1D, Saminathapuram Periyar Colony, Tiruppur - 641 602. 6. The Sub-Registrar, 154/8, Kangeyam Road, Pallakkattupudur, Nallur, Tiruppur - 641 606. ... Respondents

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

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Prayer Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records in PAN No.BDTPK1630B/TPR/2018-2019 dated 24.12.2018 issued u/s 281B of the Act, by the 1st respondent to the respondents 4 to 6, in respect of Assessment Years 2013-2014 and 2016-2017, quash the same and further direct the 1st respondent not to initiate any further recovery or action for recovery pursuant to Assessment Orders in PAN No. BDTPK1630B dated 31.12.2018 in respect of Assessment Years 2013-2014 and 20162017.

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ORDER

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This writ petition is closed in the light of the fact that the order dated 24.12.2018 issued to the Respondent Nos.4, 5 and 6 under sections 281(b) of the Income Tax Act, 1961 would have already expired in terms of Section 281(b) of the Income Tax Act, 1961 as the impugned order would have no effect after the expiry of two years from date of its issue.

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2.Accordingly, this writ petition stands closed in terms of the above observations. No costs. Consequently, connected miscellaneous petition is closed.

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//True Copy//

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Sub Assistant Registrar

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jas

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The Income Tax Officer,

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Ward-1(3),

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121, Adams Building, First Floor,

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60 Feet Road, Tirupur - 641 602.

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

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2. The Joint Commissioner of Income Tax,
Range-1, 121, Adams Building, 1st Floor, 60 Feet Road, Tirupur - 641 602.
3. The Principal Commissioner of Income Tax - 3, 63, Race Course Road, Coimbatore - 641 018.
4. The Joint Sub-Registrar I, 1/3. Vignesh Complex, Near Sivan Theatre, Postal Colony, 60, Feet Road, Tiruppur - 641 602.
5. The Joint Sub-Registrar II, 1D, Saminathapuram Periyar Colony, Tiruppur - 641 602.
6. The Sub-Registrar, 154/8, Kangeyam Road, Pallakkattupudur, Nallur, Tiruppur - 641 606.
+1cc to Mr.G.Baskar, Advocate, S.R.No.65940
+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.66543
W.P.No.2332 of 2019 and W.M.P.Nos.2575 of 2019
SS(CO) SU(19/01/2022)

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

Shri Mahalingam Karthikeyan v. The Income Tax Officer

Case brief

What is this about?

What did the court decide?

Shri Mahalingam Karthikeyan v. The Income Tax Officer

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

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