Disposed

M/s.Gugnani Leasing and Hire Purchase Limited v. Assistant Commissioner of Income Tax

Madras HC20 Apr 2021WP/33956/2018

Case brief

AI extract

What is this about?

The High Court of Madras disposed of a writ petition challenging a notice u/s 148 of the IT Act and consequential proceedings. The court held that since the re-assessment was finalized during pendency, the cause for the present petition no longer existed, leaving grounds to be raised in the pending petition challenging the final assessment order.

What did the court decide?

The writ petition stands disposed of. No costs. Connected miscellaneous petition is closed.

M/s.Gugnani Leasing and Hire Purchase Limited Vs Assistant… — Income Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 20.04.2021 CORAM

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THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM

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W.P.No.33956 of 2018 and W.M.P.No.39431 of 2018

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M/s.Gugnani Leasing and Hire Purchase Private Limited, Rep., by its Director Mr.Joseph Philip, 6/13, North Avenue, Kesavaperumalpuram, Chennai-600 028. .. Petitioner

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-vs1.Assistant Commissioner of Income Tax, Central Circle 2(3), Chennai, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2.Deputy Commissioner of Income Tax, Central Circle 2(3), Chennai, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. .. Respondents

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Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the file of the respondents in PAN: AAACG5972C in issuing the impugned notice in ITBA/AST/S/148/2017-18/1009575035 (1) dated 30.03.2018 issued under Section 148 of the Income Tax Act, 1961 by the 1^st respondent and consequential proceedings in F.No.DCIT/CC-2(3)AAAACG5972C/2018-19 dated 11.12.2018 passed by the 2^nd respondent and quash the same as illegal, arbitrary and without jurisdiction.

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For Petitioner : Mr.R.Sivaraman

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For Respondents: Mr.A.P.Srinivas, Senior Standing Counsel ORDER

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The learned Senior Standing Counsel appearing on behalf of the Income Tax Department made a submission that during the pendency of this writ petition, the Assessing Officer passed final order of assessment based on the notice issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the IT Act") for reopening of the assessment.

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

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2.In the present writ petition, the proceedings dated 30.03.2018 issued by the 1^st respondent under Section 148 of the IT Act and the consequential proceedings dated 11.12.2018 passed by the 2^nd respondent are under challenge.

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3.When the fact remains that pursuant to the impugned notice under Section 148 of the IT Act, re-assessment has already been done and challenging the assessment order, the writ petitioner has already filed W.P.No.369 of 2019, it is left open to the writ petitioner to raise all the grounds raised in this writ petition in the other writ petition filed challenging the assessment order.

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4.As far as the present writ petition is concerned, the cause arose pursuant to the notice issued under Section 148 of the IT Act did not exist as of now and thus, no further adjudication needs to be entertained and accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.

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Sd/Assistant Registrar //True Copy// Sub Assistant Registrar abr To 1.The Assistant Commissioner of Income Tax, Central Circle 2(3), Chennai, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

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2.The Deputy Commissioner of Income Tax, Central Circle 2(3), Chennai, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

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+1cc to Mr.A.R.Srinivas, Advocate, S.R.No. 24113

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W.P.No.33956 of 2018

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PP(CO) GN(02/07/2021)

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

M/s.Gugnani Leasing and Hire Purchase Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/s.Gugnani Leasing and Hire Purchase Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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