Dismissed

Aanandhan v. The Assistant Commissioner of Income Tax

Madras HC27 Apr 2023WP/12679/2023

Case brief

AI extract

What is this about?

Four writ petitions were filed under Article 226 of the Constitution of India to quash Income Tax orders dated 30.03.2023. The High Court of Judicature at Madras dismissed the petitions as withdrawn and granted liberty to appeal.

What did the court decide?

Liberty granted to file an appeal within four weeks for consideration by the First Appellate Authority without reference to limitation but ensuring compliance with all other statutory conditions.

Aanandhan Vs The Assistant Commissioner of Income Tax — Income Tax | Madras HC (2023)

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W.P.Nos.12679 to 12682 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 27.04.2023

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CORAM :

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The HONOURABLE DR.JUSTICE ANITA SUMANTH

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W.P.Nos.12679 to 12682 of 2023 and

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W.M.P.Nos.12460 to 12462, 12466,12472,12473 to 12475, 12478, 12482 to 12484 of 2023

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Anandhan .. Petitioner in all writ petitions

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1.The Assistant Commissioner of Income Tax, Central Circle -1 (2), Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600 034.

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2.The Principal Commissioner of Income Tax Central – 1, Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600 034. .. Respondents in all writ petitions

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Prayer in W.P.No.12679 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / M / 147 / 2022-23 / 1051706579(1) for the Assessment Year 2014-15.

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

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1/4

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W.P.Nos.12679 to 12682 of 2023

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Prayer in W.P.No.12680 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / S / 147 / 2022-23 / 1051626815(1) for the Assessment Year 2015-16.

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Prayer in W.P.No.12681 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / S / 147 / 2022-23 / 1051627122 (1) for the Assessment Year 2016-17.

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Prayer in W.P.No.12682 of 2023 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st respondent to quash the impugned order u/s 147 read with section 144 of the Income Tax Act 1961 dated 30.03.2023 in DIN ITBA / AST / S / 147 / 2022-23 / 1051657077 (1) for the Assessment Year 2017-18.

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For Petitioner : Mr.S.Sridhar (in all writ petitions) For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel

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

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2/4

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W.P.Nos.12679 to 12682 of 2023

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COMMON ORDER

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These writ petitions are dismissed as withdrawn. Liberty as sought for four weeks to enable filing of appeal is granted. Appeal, if filed, within the aforesaid period, shall be entertained by the first appellate authority without reference to limitation but ensuring compliance with all other statutory conditions. Learned counsel is also given liberty to put forth all contentions that may arise from the impugned proceedings before the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.

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27.04.2023

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Index:Yes/No Neutral Citation:Yes/No ssm

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To:

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1.The Assistant Commissioner of Income Tax, Central Circle -1 (2), Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600 034.

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2.The Principal Commissioner of Income Tax Central – 1, Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600 034.

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

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3/4

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W.P.Nos.12679 to 12682 of 2023

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DR. ANITA SUMANTH,J.

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ssm

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W.P.Nos.12679 to 12682 of 2023

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27.04.2023

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

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Aanandhan v. The Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Aanandhan v. The Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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