Single judge allowed the writ petition quashing the notice u/s 148 of the Income Tax Act for AY 2011-12 based on a previous judgment allowing an identical issue for AY 2009-10.
Quashment of the impugned notice u/s 148 of the Income Tax Act dated 28.03.2018.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.03.2021 CORAM: THE HONOURABLE MR. JUSTICE C.SARAVANAN W.P.No.34221 of 2018 and W.M.P.Nos.39762 & 39765 of 2018
M/s.Daimler India Commercial Vehicles Private Limited, Sipcot Industrial Growth Centre, Mathur Post, Oragadam Sriperumbudur, Kancheepuram, Chennai, Tamilnadu – 602 105. Acting through its Authorised Representative Mr.Rishab Jain ... Petitioner Vs. 1.The Deputy Commissioner/Assistant Commissioner of Income Tax (OSD) RG 1, Corporate Circle-1(1), Room No.603, VIth Floor, Wanaparthy Block, 121, M.G.Road, Nungambakkam, Chennai – 600 034. Email: [email protected] 2.The Principal Commissioner of Income Tax -1, 121, M.G.Road, Nunambakkam, Chennai – 600 034. ... Respondents 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 relating to the impugned notice in PAN:AABCF1590N passed by the 1st respondent dated 28.03.2018 issued under Section 148 of the Income Tax Act relating to Assessment year 2011-12 and quash the same.
For Petitioner : Mr.N.P.Vijay Kumar For Respondents : M/s.Hema Muralikrishnan Senior Standing Counsel ORDER
The petitioner has challenged the impugned notice issued under Section 148 of the Income Tax Act dated 28.03.2018 for the Assessment year 2011-2012.
2.The learned counsel for the petitioner submits that an identical issue was came up in Writ Petition in W.P.No.43435 of
2016 for the Assessment Year 2009-2010 which came up to be allowed by an order dated 30.01.2018.
3.Both the learned counsel for the petitioner and the respondent confirm that the Income Tax Department has taken up the issue by way of an appeal in W.A.No.1616 of 2018. It is submitted that the writ petition was heard in 2019 and orders were reserved. However, no orders have been passed the Division Bench. The case has been de-part heard and is to be heard again by the Division Bench. Since the issue is covered in favour of the petitioner for the Assessment year 2009-2010 by an order dated 30.01.2018 in W.P.No.43435 of 2016, I am inclined to allow this writ petition in absence of stay of the aforesaid order.
4.This Writ petition stands allowed in terms of the said order. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
jas
To
1.The Deputy Commissioner/Assistant Commissioner
of Income Tax (OSD) RG 1,
Corporate Circle-1(1),
Room No.603, VI th Floor,
Wanaparthy Block,
121, M.G.Road, Nungambakkam,
Chennai – 600 034.
Email: [email protected]
2.The Principal Commissioner of Income Tax -1,
121, M.G.Road, Nunambakkam,
Chennai – 600 034.
+3 ccs to Mr.N.P.Vijaykumar, Advocate, SR.NO.19059
+1 cc to M/s.Hema MuraliKrishnan, Advocate, SR.NO.19193
W.P.No.34221 of 2018
and
W.M.P.Nos.39762 & 39765 of 2018
GPL(CO)
NS(10/05/2021)
1 issue framed by the court
Whether the writ petition challenging the illegal notice under Section 148 for AY 2011-12 should be allowed in light of a precedent allowing a similar issue for AY 2009-10.
Colour shows how this judgement treated each authority
W.P.No.43435 of 2016Followed¶6
2 provisions across 2 enactments
M/s.Daimler India Commercial Vehicles Private Limited
The Deputy Commissioner/Assistant Commissioner of Income Tax (OSD)
The Principal Commissioner of Income Tax -1
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
