M/S.Trans Asia Corporation v. the Chief Commissioner of
Case brief
What is this about?
These writ petitions regarding rejection of waiver of interest under section 234B of the Income Tax Act, 1961, were closed after the petitioner filed an application under the Vivad Se Vishwas Scheme, with liberty to restore if the application is rejected.
What did the court decide?
None granted; petitions closed with liberty to restore if Vivad Se Vishwas Scheme application is rejected.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.04.2021 CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.27123 to 27126 of 2010 and W.M.P.Nos.1 & 2, 1 & 2 and 1 & 2 of 2010
M/s.Trans Asia Corporation, Grand Trust Centre, No.64, Habibullah Road, T.Nagar, Chennai – 600 017, Represented by its Managing Partner, Thiru S.Podikunju.
... Petitioner in all W.Ps.
Vs. 1.The Chief Commissioner of Income Tax, Chennai – II, No.121, Nungambakkam High Road, Chennai – 600 034. ...1st Respondent in all W.Ps. 2.The Assistant Commissioner of Income Tax, Business Range II, Chennai – 600 034. ...Respondent in W.P.Nos.27124 to 27126 of 2010
1.The Chief Commissioner of Income Tax, Chennai – II, No.121, Nungambakkam High Road, Chennai – 600 034.
Prayer in W.P.No.27123 of 2010: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, to call for the records of the petitioner in CC-II/B(37)/2003-04 on the file of the respondent and quash the order dated 17.08.2010 for the Assessment year 1997-98 rejecting the petition for waiver of interest u/s.234B of the Income Tax Act, 1961 and direct the respondent to allow the petition for waiver of interest u/s.234B of the Income Tax Act, 1961 for Assessment year 1997-98.
Prayer in W.P.No.27124 of 2010: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, to call for the records of the petitioner in CC-II/B(28)/2003-04 on the file of the First Respondent and quash the common order dated 20.10.2004 for the Assessment years 1992-93, 1993-94 and 1994-95 rejecting the petition for waiver of interest u/s.234B of the Income Tax Act, 1961 and direct the First Respondent to allow the petition
Parties & counsel
- petitioner
M/s. Trans Asia Corporation
- respondent
The Chief Commissioner of Income Tax, Chennai – II
- respondent
The Assistant Commissioner of Income Tax, Business Range II, Chennai – 600 034
Coram
Case details
As recorded by the court registry
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