M/s.Mctm Global Investments v. The Income Tax Officer
Case brief
What is this about?
The High Court dismissed the writ petition seeking abeyance of income tax assessment proceedings pending a NCLAT order. The Court held that the petitioner is directed to produce the disputed documents to enable the authority to scrutinize them.
What did the court decide?
The petitioner is directed to produce all documents sought in the impugned notice dated 01.08.2016 to enable the respondent to proceed under the Act.
What the court decided
W.P.No.44310 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.04.2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
W.P.No.44310 of 2016
and
W.M.P.No.38172 of 2016
and
W.M.P.No.23189 & 23190 of 2020
M/s.MCTM Global Investments Private Limited,
No.761, Anna Salai, Post Box No.2713,
Chennai – 600 002.
Rep by Mrs.Kamala Muthiah ..Petitioner
Vs.
The Income Tax Officer,
Corporate Ward 4(3)
Chennai – 600 034. ..Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, to direct the respondent to keep the assessment proceedings in abeyance for the Assessment Year 2014-15 till the disposal of the petition in TCP/163/2013 by the National Company Law Tribunal. For Petitioner : Mr.Venkatnarayanan For M/s.Subbaraya Aiyar For Respondent : M/s.Hema Muralikrishnan Senior standing counsel
W.P.No.44310 of 2016
ORDER
Issues for consideration
2 issues framed by the court
Whether the inquiry is competent to dismiss the petition under Article 226 of the Constitution of India.
Whether the petitioner is directed to comply with the notice under Section 142(1) of the Income Tax Act.
Parties & counsel
- petitioner
M/s.MCTM Global Investments Private Limited
- respondent
The Income Tax Officer, Corporate Ward 4(3)
Coram
S.M.Subramaniam
Case details
As recorded by the court registry
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