Two writ petitions were dismissed by a single-line order because they were settled under the Vivad Se Vishwas Scheme and filed as withdrawn. No substantive legal reasoning provided.
Orders stayed; writ petitions withdrawn and dismissed; connected miscellaneous petitions closed.
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: 25.01.2021
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.34647 of 2018 and 34650 of 2018 and M.P.Nos.40174 & 40177 of 2018 and 40172 & 40179 of 2018
G.T.Sambhandam ... Petitioner in both W.Ps.
Vs.
1.The Income Tax Officer,
Corporate Ward 1 (1),
Chennai – 600 034.
2.The Commissioner of Income-Tax (Appeals),
1 M.G.Road, Nungambakkam,
Chennai – 600 034. ... Respondents in both W.Ps.
Prayer in W.P.No.34647 of 2018: 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 of the Respondent and quash the impugned order bearing PAN No.AIJPS4599M, passed under Section 250 of the Income Tax Act, 1961 by the Second Respondent bearing ITA No.51/CIT(A)-1/201617 dated 10.10.2018.
Prayer in W.P.No.34650 of 2018: 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 of the Respondent and quash the impugned order bearing PAN No.AIJPS4599M dated 10.11.2018.
For Petitioner : Mr.V.S.Jayakumar (in both W.ps)
For Respondents : M/s. Hema Muralikrishnan (in both W.Ps) Senior Standing Counsel
The learned counsel for the petitioner submits that these cases have been settled under the 'Vivad Se Vishwas' Scheme. https://hcservices.ecourts.gov.in/hcservices/ He had filed a memo to that effect.
2.Recording the same, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/-
Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
jas
To
1.The Income Tax Officer,
Corporate Ward 1 (1),
Chennai – 600 034.
2.The Commissioner of Income-Tax (Appeals),
1 M.G.Road, Nungambakkam,
Chennai – 600 034.
+2cc to Mr.HEMA MURALIKRISHNAN*, Advocate, S.R.No.4156, 4158
GP(CO)
SM/26/02/2021
W.P.Nos.34647 of 2018 and 34650 of 2018
and
M.P.Nos.40174 & 40177 of 2018 and
40172 & 40179 of 2018
G.T. Sambhandam
The Income Tax Officer, Corporate Ward 1 (1), Chennai
The Commissioner of Income-Tax (Appeals), Chennai
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
