The single-judge court dismissed a Writ Petition challenging an income tax demand notice as withdrawn without costs, following a memo from the petitioner.
The Writ Petition and connected Miscellaneous Petition were dismissed as withdrawn.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.17939 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 21.06.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.17939 of 2023 and WMP No.17091 of 2023
M/s. FIVE FURLONG FOUNDATION Rep by Director Ms. Ramya Peter Raj Having Registered office at No:96/43, Ground Floor, C Subrabha Apartments 2nd Main Road, Gandhi Nagar, Adyar, Chennai 600020.
... Petitioner
Vs
Commissioner of Income Tax Income Tax Department (Aayakar Bhavan) Chennai City No.108, Uthamar Gandhi Salai, Nungambakkam, Chennai 600034 Tamilnadu. ... Respondent
PRAYER: 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 respondent and quash the impugned notice issued u/s 143(1) dated:21.04.2023 on the grounds of non-application of mind, without cause of action and being a fabricated notice and is non est in law.
Pg.No.1/4
W.P.No.17939 of 2023
For Petitioner : Mr.J.Ibhrahim Ahamed For Respondent : Mr.V.Mahalingam Senior Standing Counsel
O R D E R
In light of Memo dated 21.06.2023 filed by the learned counsel for the
petitioner, reading thus,
"It is respectfully submitted that the petitioner had filed a Writ petition bearing No: W.P.No.17939 of 2023, challenging the intimitation passed by the Central Processing Centre under Section 143(1) of Income Tax Act 1961 demanding an amount of Rs.45,90,220/- from the petitioners institute.
The said Writ Petition was listed on 19.06.2023 as item no 06. It was observed that the raised demand was appealable and can be rectified hence the Writ Petition was Dismissed as Withdrawn.
The petitioner has the liberty to file a fresh Writ Petition if the matter is not rectifed by the Respondent. It is respectfully submitted that a petition for Condonation of delay and rectificaiton was taken up by the Petitioner institution dated :17.05.2023
It is respectfully submitted that petitioner institution is a Not for Profit organization and holds a valid Exemption certificate. Since the Rectification application is pending request the Hon'ble Court to kindly dismiss the Writ as Withdrawn and thus render Justice."
Pg.No.2/4
W.P.No.17939 of 2023
this Writ Petition is dismissed as withdrawn, as is the connected Miscellaneous Petition. No costs.
21.06.2023
Index : Yes / No Speaking/non-speaking Order Neutral Citation : Yes/No mpl To
Commissioner of Income Tax Income Tax Department (Aayakar Bhavan) Chennai City No.108, Uthamar Gandhi Salai, Nungambakkam, Chennai 600034 Tamilnadu.
https://www.mhc.tn.gov.in/judis Pg.No.3/4
W.P.No.17939 of 2023
Dr.ANITA SUMANTH,J.
mpl
W.P.No.17939 of 2023 and WMP No.17091 of 2023
21.06.2023
https://www.mhc.tn.gov.in/judis Pg.No.4/4
M/s. FIVE FURLONG FOUNDATION
Commissioner of Income Tax
DR. JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
