High Court disposed of withdrawn writ petition challenging penalty cancellation order in Income Tax matter following acceptance of Surrender Scheme application.
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: 17.03.2021
CORAM:
THE HONOURABLE MR. JUSTICE C.SARAVANAN
W.P.No.5491 of 2012
and
W.M.P.No.1 of 2012
C.Nedumudikkilli ... Petitioner
Vs.
1.The Commissioner of Income Tax,
Central Circle 1,
46, Nungambakkam High Road,
Chennai – 600 034.
2.The Deputy Commissioner of Income Tax,
Central Circle IV(1),
46, Nungambakkam High Road,
Chennai – 600 034. ... Respondents
PRAYER:- 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 first respondent in his file C.No.1511/4/C-I/2010-11 for Assessment Years 2005-06 and quash the impugned order dated 30.03.2011 under Section 264 of the Income Tax Act, 1961 and consequently direct the first respondent to cancel the penalty levied under Section 271(1)(C) of the Act.
For Petitioner : Mr.T.N.Seetharaman For Respondents: Mr.A.P.Srinivas
Senior Standing Counsel
O R D E R
The learned counsel for the petitioner submits that this writ petition is dismissed as withdrawn. A suit filed by the
petitioner's application has been accepted and Form 3 has been given to the petitioner under Vivad Se Vishwas Scheme.
2.Recording the same, this writ petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is also closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
jas
To
1.The Commissioner of Income Tax,
Central Circle 1,
46, Nungambakkam High Road,
Chennai – 600 034.
2.The Deputy Commissioner of Income Tax,
Central Circle IV(1),
46, Nungambakkam High Road,
Chennai – 600 034.
+1 cc to M/s.A.P.Srinivas, Advocate Sr.No. 17169
W.P.No.5491 of 2012
and
W.M.P.No.1 of 2012
MG(CO)
RMP(17/04/2021)
C.Nedumudikkilli
The Commissioner of Income Tax
The Deputy Commissioner of Income Tax
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
