Dismissed

Perumal Vasantha v. National Faceless Assessment Centre

Madras HC9 Dec 2022WP(MD)/18812/2021

Case brief

AI extract

What is this about?

The Madurai Bench of the Madras High Court dismissed a Writ Petition filed under Article 226 challenging an Income Tax notice. The Court allowed the petitioner to withdraw the petition with liberty to approach the appellate authority under Section 246-A to save limitation. Connected miscellaneous petitions were closed.

What did the court decide?

Petitioner permitted to withdraw Writ Petition with liberty to file appeal under Section 246-A to save limitation. Connected miscellaneous petitions closed. No costs.

Perumal Vasantha Vs National Faceless… — Civil Procedure and Limitation | Madras HC (2022)

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W.P. (MD) No. 18812 of 2021

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 09.12.2022

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THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU

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W.P. (MD) No. 18812 of 2021 and W.M.P.(MD)Nos. 15630 & 15633 of 2021

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Perumal Vasantha ... Petitioner

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Vs.

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1.National Faceless Assessment Centre, Delhi.

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2.The Income Tax Officer, Non-Corporate Ward-3(5), Income Tax Office Buildings, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002. ... Respondents

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PRAYER: Writ Petition filed under Article 226 of the constitution of India, to issue a Writ of CERTIORARI, calling for the records of the First Respondent in PAN: AAHPV8146K for the assessment year 2013-14 in DIN ITBA/AST/S/147/2021-22/1035611234(1) issued under Sec.147 r.w.s.144 read with section 144B of the Income Tax Act.

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For Petitioner : Mr. T.Vasudevan For Respondents : Mr. N.Dilipkumar

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Standing Counsel

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1/4

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https://www.mhc.tn.gov.in/judis

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W.P. (MD) No. 18812 of 2021

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ORDER

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Heard Mr. T.Vasudevan, Learned Counsel appearing for the Petitioner and Mr. N.Dilipkumar, Learned Counsel for the Respondents and perused the materials placed on record, apart from the pleadings of the parties.

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When it was pointed out that the Petitioner has got an effective alternative remedy to challenge the Proceedings in DIN ITBA/AST/S/147/ 2021-22/1035611234(1) passed by the First Respondent, which is impugned in this Writ Petition, by filing an appeal under Section 246-A of the Income Tax Act, 1961, before the concerned authority, Learned Counsel for the Petitioner seeks permission of the Court to withdraw the Writ Petition with liberty to resort to the aforesaid procedure. He has also made an endorsement to that effect in the court record.

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In fine, the Writ Petition is dismissed as withdrawn granting such liberty. It is made clear for the purpose of reckoning limitation for availing the aforesaid remedy, the period from the date of filing of this Writ Petition, viz., 08.10.2021, till the date on which the certified copy of this order is made

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2/4

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https://www.mhc.tn.gov.in/judis

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W.P. (MD) No. 18812 of 2021

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ready by the Registry, shall be excluded. Consequently, connected Miscellaneous Petitions are closed. No costs.

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09.12.2022

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Index : Yes/No Internet : Yes/No sm Note : Issue copy of the order by 29.12.2022

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https://www.mhc.tn.gov.in/judis

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3/4

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W.P. (MD) No. 18812 of 2021

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P.D.AUDIKESAVALU,J.

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W.P. (MD) No. 18812 of 2021

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09.12.2022

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4/4

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https://www.mhc.tn.gov.in/judis

Perumal Vasantha v. National Faceless Assessment Centre

Case brief

What is this about?

What did the court decide?

Perumal Vasantha v. National Faceless Assessment Centre

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

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