The High Court of Madras dismissed a writ petition filed under Article 226 seeking to quash an order under Section 148A(d) and a notice under Section 148 of the Income Tax Act, 1961. The court recorded that the proceedings were withdrawn by the petitioner's counsel.
The writ petition and connected miscellaneous petitions were dismissed as withdrawn.
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.
W.P.No.14944 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.14944 of 2023
and
W.M.P.Nos.14531, 14532 & 14533 of 2023
Palani Sangeetha
.. Petitioner
Vs
.. Respondents
Writ 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
W.P.No.14944 of 2023
Petitioner on the file of the 1st Respondent to quash the impugned order u/s 148A(d) of the Income Tax Act, 1961 dated 30.03.2023 in DIN & Order No: ITBA/AST/F/148A/2022-23/1051673527(1) and consequential notice issued u/s 148 of the Income Tax Act, 1961 dated 31.03.2023 in DIN & Notice No:ITBA/AST/S/148_1/2022-23/ 1051744679(1) for the Assessment Year 2016-17.
For Petitioner : Mr.A.S.Sriraman
O R D E R
In light of endorsement made by the learned counsel on record for
the petitioner, this Writ Petition and the connected Miscellaneous Petitions are dismissed as withdrawn.
05.06.2023
Index:Yes/No Speaking/Non-speaking order Neutral Citation:Yes/No sl
To
1.The Income Tax Officer, International Taxation Ward-2(2) Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034.
2/4
W.P.No.14944 of 2023
2.The Income Tax Officer,
Non Corporate Ward - 19(3)
Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034.
3.The Commissioner of Income Tax International Taxation, Chennai Income Tax Department, No.16, BSNL Building, Greams Road, Chennai-600 006.
3/4
W.P.No.14944 of 2023
DR. ANITA SUMANTH,J.
sl
W.P.No.14944 of 2023 and W.M.P.Nos.14531, 14532 & 14533 of 2023
05.06.2023
4/4
1 issue framed by the court
Whether the writ petition filed under Article 226 to quash an impugned order u/s 148A(d) and consequential notice u/s 148 of the Income Tax Act, 1961 is maintainable given it is marked as withdrawn.
3 provisions across 2 enactments
Palani Sangeetha
The Income Tax Officer, International Taxation Ward-2(2) Income Tax Department
The Income Tax Officer, Non Corporate Ward - 19(3) Income Tax Department
The Commissioner of Income Tax International Taxation, Chennai
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
