Arun Thambusamy, v. The Chief Commissioner of
Case brief
What is this about?
The Court disposed of two writ petitions filed by taxpayers under Article 226 of the Constitution. Upon recording the filing of declarations and undertakings under the Vivad Se Vishwas Scheme by the petitioners, the petitions were dismissed without costs.
What did the court decide?
The Writ Petitions were disposed of after recording the petitioners' filing of declarations and undertakings under the Vivad Se Vishwas Scheme.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.01.2021
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.23710 & 23711 of 2014 and
M.P.Nos.1 of 2014 and 1 of 2014
Ashok Thambusamy ... Petitioner in Wp.23711/2014 Arun Thambusamy ... Petitioner in Wp.23710/2014 Vs. 1.The Chief Commissioner of Income Tax, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.
2.The Assistant Commissioner of Income Tax, Ward XIII (1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondents in both W.Ps.
Prayer in W.P.No.23710 of 2014: 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 in CC No.CC III 24(4)/Waiver/2014-15 dated 13.06.2014 on the file of the 1st respondent for the assessment year 2002-2003 and quash the same.
Prayer in W.P.No.23711 of 2014: 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 in CC No.CC III 24(5)/Waiver/2014-15 dated 13.06.2014 on the file of the 1st respondent for the assessment year 2002-2003 and quash the same.
Issues for consideration
1 issue framed by the court
Whether to quash the waiver orders issued under the Vivad Se Vishwas Scheme for assessment year 2002-03.
Parties & counsel
- petitioner
Ashok Thambusamy
- petitioner
Arun Thambusamy
- respondent
Chief Commissioner of Income Tax, Chennai
- respondent
Assistant Commissioner of Income Tax, Chennai
Coram
Case details
As recorded by the court registry
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